https://www.taxtmi.com/caselaws?id=89244 Where disputed facts about when embossing of a brand name began were not satisfactorily established, the matter required fresh verification on remand rather than final determination. A partner's signature in the RG 1 register did not by itself prove that all covers bore the brand name from the outset, and the correspondence relied on needed proper examination. The clarificatory circular issued under a later exemption notification was treated as applicable to the earlier notification because both operated in the same purpose and scheme, and the assessing authority was directed to consider that clarification in de novo proceedings. en-us Wed, 28 Jan 1998 00:00:00 +0530 Sat, 24 Sep 2011 13:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89244 Where disputed facts about when embossing of a brand name began were not satisfactorily established, the matter required fresh verification on remand rather than final determination. A partner's signature in the RG 1 register did not by itself prove that all covers bore the brand name from the outset, and the correspondence relied on needed proper examination. The clarificatory circular issued under a later exemption notification was treated as applicable to the earlier notification because both operated in the same purpose and scheme, and the assessing authority was directed to consider that clarification in de novo proceedings. Case-Laws Central Excise Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89244