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TMI Blog2014 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was using the brand name in respect of all the goods manufactured by them, they would have reflected the same in all the invoices and there was no reason for them to reflect the use of brand name in some of the invoices and to abstain from mentioning the same in other invoices. This fact clearly reflects upon the fact that brand name was only used wherever they are mentioned in the invoices. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides, duly represented by Shri Sudhir Malhotra, learned advocate appearing for the appellant and Shri V.K. Srivastava, learned DR for the Revenue, we note that demands stand raised against the appellant, who was engaged in the manufacture of C I shafts, water circulator pumps on the ground that they were using the brand name of another person and as such, were not entitled to the benefit of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent wherein after giving reference to the appeal pending before the Commissioner (Appeals), the request made to the appellant to supply the sale invoice for the relevant period from 1-4-2002 to 31-3-2003 and a list indicating the clearance of branded goods/unbranded goods mentioned on the invoices. The said letter was replied to by the appellant on 5-1-2005 wherein they submitted that the sale i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name in some cases and do not reflect upon the use of brand name in some cases. If the appellant was using the brand name in respect of all the goods manufactured by them, they would have reflected the same in all the invoices and there was no reason for them to reflect the use of brand name in some of the invoices and to abstain from mentioning the same in other invoices. This fact clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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