https://www.taxtmi.com/caselaws?id=202198 A central excise exemption under Notification No. 9/2003-C.E. is unavailable where the goods bear another person's brand name or trade name and the record shows use of that mark by the assessee in the course of trade. The document also explains that an appellate authority must decide on the existing record and cannot introduce or rely on fresh materials, such as photographs or commercial literature, without lawful justification and opportunity to the other side. It further notes that the original adjudication on limitation was left undisturbed, and the duty, interest, and penalty confirmed by the adjudicating authority were restored. en-us Tue, 25 May 2010 00:00:00 +0530 Wed, 23 Feb 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202198 A central excise exemption under Notification No. 9/2003-C.E. is unavailable where the goods bear another person's brand name or trade name and the record shows use of that mark by the assessee in the course of trade. The document also explains that an appellate authority must decide on the existing record and cannot introduce or rely on fresh materials, such as photographs or commercial literature, without lawful justification and opportunity to the other side. It further notes that the original adjudication on limitation was left undisturbed, and the duty, interest, and penalty confirmed by the adjudicating authority were restored. Case-Laws Central Excise Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202198