https://www.taxtmi.com/caselaws?id=84720 A Tribunal cannot disregard a notification's operative force on vires grounds where the jurisdictional High Court has not finally struck it down; conflicting decisions of other High Courts do not displace binding territorial precedent. The exemption under Notification No. 175/86 is denied only when the manufacturer affixes another person's brand name on the goods at clearance. Where the goods are cleared unbranded and the brand name is applied later by the buyer or dealers, the condition for denial is not met, and the exemption remains available. On that footing, duty demand, penalties and confiscation cannot be sustained. en-us Thu, 26 Oct 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84720 A Tribunal cannot disregard a notification's operative force on vires grounds where the jurisdictional High Court has not finally struck it down; conflicting decisions of other High Courts do not displace binding territorial precedent. The exemption under Notification No. 175/86 is denied only when the manufacturer affixes another person's brand name on the goods at clearance. Where the goods are cleared unbranded and the brand name is applied later by the buyer or dealers, the condition for denial is not met, and the exemption remains available. On that footing, duty demand, penalties and confiscation cannot be sustained. Case-Laws Central Excise Thu, 26 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84720