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TMI Blog2013 (11) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... eir customers under their own brand name of ‘Accentrix’ when no labelling of the same was done by the appellant and the purchase order was clearly in respect of ‘Accentrix’ brand name. The adjudicating authority has scrutinised the bills of entries in respect of imported goods - different model numbers stand specified - the fact, i.e. change in the model numbers lead a prima facie view that goods imported by the appellant were different than the goods traded by them – the appellant is not able to make a prima facie in their favour - the applicant directed to Rupees Twenty five lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. 57351 of 2013 - ORDER NO. SO 59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entries showing the import of the same. It is also the contention of the learned advocate that after the import of the completely manufactured goods, they were merely affixing their own brand name on the same, which activity does not amount to manufacture. As such, the Revenues contention that the purchase order by the said customers was for supply of Accentrix brand name goods does not advance Revenue s case. As such, the learned advocate prays for grant of unconditional stay. However, learned Advocate fairly agrees that there is no financial hardship being pleaded by them. 3. We have heard learned DR appearing for the Revenue who has drawn our attention to the observations made by the adjudicating authority wherein he has clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labelling has been done on the imported goods by us. If that be so, we really fail to understand as to how the appelaltn was supplying the imported goods to their customers under their own brand name of Accentrix when no labelling of the same was done by the appellant and the purchase order was clearly in respect of Accentrix brand name. 6. Apart from the above, we also note from the impugned order that the adjudicating authority has scrutinised the bills of entries in respect of imported goods wherein model numbers stand duly mentioned. However, when comparing the same with the trading invoices issued by the appellant, different model numbers stand specified. As such, this fact, i.e. change in the model numbers lead us to a prima fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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