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TMI Blog2017 (4) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... with brand name were recovered during the visit by the officers as is evident from the panchnama - It is also categorically submitted by the respondents that they had never manufactured broad band amplifiers and hence the question of clearing branded amplifiers did not arise. They have submitted receipts for receiving these amplifiers - based on 105 pieces of saw filter modulator with brand of pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in the manufacture of line processors, saw filter modulators, etc., liable to Central Excise duty. Certain verifications were conducted in the premises of the main respondents. On completion of investigation, proceedings were initiated against the respondents to demand Central Excise duty and to impose penalties on them. On adjudication of the case, the original authority confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of recovery of certain branded goods in the premises of the main respondent during the course of verification by the officers. The Revenue contested the findings of the first appellate authority mainly on the ground that the statements given by various persons which were retracted later, should have been considered in proper perspective. Further, the respondents did not produce suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve submitted receipts for receiving these amplifiers. Documents pertaining to the clearance and return have also been taken note of by the original authority. More importantly, based on 105 pieces of saw filter modulator with brand of purportedly of another person, the Department demanded duty on all the goods cleared for past 4 years considering them as cleared with brand name. We find no justif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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