https://www.taxtmi.com/caselaws?id=112697 Additional evidence from the Trade Marks Registry and specimen packings was admitted because it was directly relevant to whether the goods bore the brand name of another person and whether the exemption under the notification was barred by paragraph 7 and Explanation VIII. The Tribunal accepted that factual verification was necessary, as the materials had not been considered by the lower authorities, and allowed them on record in the interest of justice. The matter was remanded for fresh examination of exemption eligibility after taking the evidence into account and hearing the appellants. en-us Wed, 03 Nov 1993 00:00:00 +0530 Tue, 01 May 2012 13:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112697 Additional evidence from the Trade Marks Registry and specimen packings was admitted because it was directly relevant to whether the goods bore the brand name of another person and whether the exemption under the notification was barred by paragraph 7 and Explanation VIII. The Tribunal accepted that factual verification was necessary, as the materials had not been considered by the lower authorities, and allowed them on record in the interest of justice. The matter was remanded for fresh examination of exemption eligibility after taking the evidence into account and hearing the appellants. Case-Laws Central Excise Wed, 03 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112697