TaxTMI 
TaxTMI 
2011 (4) TMI 697
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....r Jyoti Balasundaram The brief facts of the case are that the respondents herein were engaged in the manufacture of school bags, travel bags and other goods falling under CET sub-heading 4201.90. Investigation by the department revealed that the unit was affixing the brand name TIP TOP on the goods manufactured by them, and the above brand name had been registered by one Shri C.K. Abdul Ra....
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.... the adjudication on the grounds that:- (a) the brand name TIP TOP used by the respondents is different from the brand name TIP TOP BANGALORE used by Shri Abdul Rahiman; (b) brand name TIP TOP is not owned by any other person and (c) exemption cannot be denied to the respondents/assessees as they had obtained their right to property in their brand name by using it before it was registere....
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....t aside the impugned order on merits. However, in the absence of any finding by the lower appellate authority on the assessee s contention that the demand is barred by limitation, we set aside the impugned order and remit the issue of time bar to the adjudicating authority. 3. The second appeal of the Revenue relates to the issue as to whether the benefit of cum-duty price is available to ....