2009 (7) TMI 576

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..... t of Shri Sanjay Choudhary, Manager of the firm. Original authority confirmed the demand along with interest and imposed equal amount as penalty on the firm and on Shri Jagdish Chandra Soni, partner of the firm. Commissioner (Appeals) set aside the order of the original authority and allowed the appeal of the firm as well as the appeal of Shri Jagdish Chandra Soni. Hence the Department is in appea .....

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..... ing out of the same impugned order of the Commissioner (Appeals). 2. Heard the learned SDR. None appeared for the respondents. Perused the records. 3. The respondents are engaged in the manufacture of ginning machines and its spares and the Department issued show cause notice alleging that the said machines were cleared with the brand name of third parties based on the statement of Shri Sa .....

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..... with the brand name of others. Against this factual finding, no evidence has been cited by the Revenue. While the conduct of the respondents in affixing the brand name in letter head and mentioning the brand name in the invoices may raise doubts, the same may not be considered as evidence enough to hold that the respondents have cleared the goods with the brand name of third parties. Under these c .....

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