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2016 (8) TMI 782
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....garwal, DR for the appellant Shri Mukul Chandra, Advocate for the respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides duly represented by Shri Yogesh Agarwal, DR for the appellant and Shri Mukul Chandra, Advocate for the respondent, we find that the respondent, who....
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.... of Rs. 10.16 lakhs (approximately) along with confirmation of interest and imposition of penalty. On appeal, Commissioner (Appeals) held in favour of the assessee and set aside the demand. Hence, the present appeal by the Revenue. 4. The Revenue is not disputing the fact of assigning of brand name by the Japan owner to the respondent in India. We find that an identical issue was before t....
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...., it cannot be said that it is using the trade mark of 'another person'. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') [2015 (180) ELT 61 (Tri.-Bang.)] that the assessee would be entitled to the aforesaid Exemption Notification. 5. As it is seen that, the benefit of small scale exemption notif....