2009 (3) TMI 436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Chacko George, Sr. Counsel, for the Respondent. [Judgment per: C.N. Ramachandran Nair, J.]. - This appeal is filed against the order of the Tribunal cancelling the demand of Excise Duty in respect of clearance of readymade garments by the respondent assessee for the months of March and April 2001. The commodity enjoyed exemption from excise duty only up to 28-2-2001. Thereafter duty was m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rade name and so much so clearance during the pendency of the application are subject to duty. However, senior counsel Mr. Chacko George appearing for the respondent contended 'sale under registered trade mark' are the words used in the Tariff Act as well as in the notification and so much so order to attract duty as on the date of clearance, the goods should have been sold under a registered trad....