Excise

Concession/Exemption/Incentive/Rebate

— Exemption — Brand name of another person — Bar — Applicability — Exemption notification disqualifying goods manufactured under the brand name of another person — Contention of the assessee that the bar would not apply where the assessee using the brand name of another person manufactured goods which were never manufactured by the owner of the brand name, rejected — Case-law discussed — However, the further contention of the assessee that it had in the meantime obtained a certificate under Trade Marks Act, 1999 which covered the period in question, not having been raised before CEGAT, directed to be considered now by CEGAT, (2006) 6 SCC 213