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    <title>2017 (3) TMI 1362 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Order-in-Appeal, rejecting the appellant&#039;s appeal regarding duty exemption under Notification No. 8/2003-CE. The appellant&#039;s use of a registered brand name belonging to another group company rendered them ineligible for the exemption. The Tribunal emphasized the importance of compliance with legal provisions, citing the Supreme Court case Commissioner of C. Ex., Chandigarh-II Vs. Bhalla Enterprises. Transparency with Revenue authorities and adherence to statutory requirements were highlighted, emphasizing the consequences of non-disclosure or misrepresentation in claiming benefits. The decision underscored the significance of lawful use of brand names in duty exemptions.</description>
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    <pubDate>Wed, 08 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 1362 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340859</link>
      <description>The Tribunal upheld the Order-in-Appeal, rejecting the appellant&#039;s appeal regarding duty exemption under Notification No. 8/2003-CE. The appellant&#039;s use of a registered brand name belonging to another group company rendered them ineligible for the exemption. The Tribunal emphasized the importance of compliance with legal provisions, citing the Supreme Court case Commissioner of C. Ex., Chandigarh-II Vs. Bhalla Enterprises. Transparency with Revenue authorities and adherence to statutory requirements were highlighted, emphasizing the consequences of non-disclosure or misrepresentation in claiming benefits. The decision underscored the significance of lawful use of brand names in duty exemptions.</description>
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