2009 (7) TMI 576

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..... the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - These two appeals by the Department are arising 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 th .....

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..... of brand name of others in the letter head and invoices which cannot held to be clearance of goods 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 .....

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