2011 (3) TMI 272

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..... pathy, Heard both sides at length. The department has come in appeal against the impugned order on the following grounds:-   1. Many letters are available on record to corroborate the statements given by the staff of the assessees.   2. The correspondence between M/s. Jagdish Electronics and the assessees prove that chains were made with the brand name POWER of M/s. Jagdish Electroni .....

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..... he 3 brands manufactured and sold by them. Further the assessees had taken precaution to show in their invoices as if these goods are of Hybro brand , but whereas the assessees had cleared goods bearing other brands namely, POWER , WA , & GB , without mentioning the brand in their invoices. The above facts were admitted by the assessees vide the statement given by Mr. N. Ravikumar, Works Manager, .....

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..... brand name POWER , which belong to M/s. Jagdish Electronics Ltd. However, they have not indicated and disclosed which brand name of chains they have sold under a number of invoices. The revenue has also argued that non-declaration of the use of other s brand name despite having knowledge about the same, amounts to suppression vide the decision of the Hon ble High Court in the case of CCE, Raigad V .....

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