2009 (8) TMI 1061 - AT - Central Excise

Summary

The appeal was made regarding the levy of duty on unbranded goods. The appellant argued that since the goods did not carry any brand name and no evidence of branding was found, duty should not be imposed. The tribunal found in favor of the appellant, stating that the invoices showing the brand name were not conclusive proof. The impugned order was set aside, and the appellant was granted consequential relief.