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TMI Blog2011 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Ramply (I) Ltd. (2009 -TMI - 76074 - HIGH COURT OF BOMBAY), non-declaration of the use of others brand name despite having knowledge about the same, amounts to suppression - Hence appeal is allowed by way of remand in favour of Revenue. - E/605/02 & E/CO/12/2004 - - - Dated:- 8-3-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri V.V. Hariharan, JCDR, for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Proprietor of M/s.Kanwal Global Exports Ltd., that GB is a marking/brand name of him as mentioned in the purchase order, as also the WA marking. 6. The assessees had maintained separate account for production and storage of the products bearing the brands viz., POWER , WA , GB . These documents are listed at Sl. No. 5 to 10 and Sl. No. 30 of the Annexure-I. The above mentioned documents clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silent about the documents mentioned above, which were expressly mentioned in the Order-in-Original and demand confirmed accordingly. We find substance in the grounds advanced by the department. The statements and findings in the form of records, point out to the fact that apart from manufacturing and clearing goods bearing their own brand name, the appellants have been manufacturing and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower appellate authority for re-appreciation of the documentary and oral evidence collected by the department and for fresh decision. Accordingly, we set aside the impugned order and remand the matter to the lower appellate authority. He shall give a reasonable opportunity of hearing to both sides before passing a fresh order. 3. The Cross-objection filed by the respondent is only in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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