https://www.taxtmi.com/caselaws?id=280275 The appeal was allowed by the Tribunal through remand, providing the appellant a fair opportunity to present their defense regarding the denial of exemption under Notification No. 3/2005-CE and Notification No. 12/2012-CE due to brand name usage. The matter was remanded to the Adjudicating Authority for a fresh decision, stressing the necessity of a proper hearing opportunity. The Tribunal permitted the submission of additional evidence if required, ensuring due process for the appellant. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sun, 28 Apr 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280275 The appeal was allowed by the Tribunal through remand, providing the appellant a fair opportunity to present their defense regarding the denial of exemption under Notification No. 3/2005-CE and Notification No. 12/2012-CE due to brand name usage. The matter was remanded to the Adjudicating Authority for a fresh decision, stressing the necessity of a proper hearing opportunity. The Tribunal permitted the submission of additional evidence if required, ensuring due process for the appellant. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280275