2007 (10) TMI 388

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....ondent. [Order]. - The Revenue is aggrieved by an order dated 6th September, 2004 passed by Customs, Excise and Service Tax Appellate Tribunal ('Tribunal'), New Delhi in E/A No. 3195-3197/04-NB(C) [2005 (186) E.L.T. 427 (Tri. - Del.)]. 2. The only issue in this case is whether the appellant could have invoked the extended period of limitation as mentioned in the proviso to Section 11A(1) of ....

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....ispute was referred to a larger Bench of the Tribunal and was ultimately settled in C.C.E. v. Fine Industries, 2002 (146) E.L.T. 53 (Tri.-LB). The Full Bench of the Tribunal held that for the denial of exemption, both the Assessee and the brand name owner, should manufacture identical goods. In the present case, the Assessee was using the brand name for a product other than shaving cream which was....