2009 (1) TMI 568

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. M/s. Rahim Paints and M/s. Bharat Paints are manufacturers of paints falling under Chapter 32 of the CETA, 1985. They cleared excisable goods without payment of duty to a trading firm M/s. Sridhar Agencies after affixing the goods with certain names which the Department alleged that they belonged to M/s. Sridhar Agenci .....

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..... and names were not owned by the trading agency; hence these appeals of the Revenue. 2. We have heard both sides. We find that the partner of the trading agency has deposed in an affidavit dated 14-8-1999 that the agency does not own the brand name. The Commissioner (Appeals) has relied upon this affidavit as well as the above statement recorded before the Sales Tax authorities in 2000 that no br .....

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