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TMI Blog2017 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... t belong to them - Held that: - the allegation of the Revenue is only on assumptions and presumptions without any documentary evidence. In that circumstances, there is no infirmity in the impugned order - appeal dismissed - decided against Revenue. - E/527-528/2008 - FINAL ORDER NO. 60695-60696/2017 - Dated:- 17-4-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous brand names such as S.R.B.L, RACER AND EMBROS. On investigation, it was alleged that the brand name belongs to the distributor, therefore, respondent is not entitled to avail the benefit of SSI exemption under Notification No. 08/2003-CE. After issuance of the show cause notice, the matter was adjudicated and both the authorities below dropped the charges in show cause notice. Aggrieved from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auto Mobile Pvt. Ltd., therefore, it has been presumed by the Revenue that the Emmbros brand name belongs to the distributors which is factually incorrect as during the course of investigation, the distributor itself has stated that the brand name Emmbros does not belong to them. 6. Moreover, we find that in the impugned order, the Ld. Commissioner (Appeal) has observed as under:- 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the distributors in her statement dt. 08.11.2005 had denied that the brand MBROS belonged to them. In view of these evidences, it could not be alleged that the Respondent were affixing the impugned goods manufactured by them with the brand name of another person as is required under the Small Scale Exemption Notification to deny the exemption. Therefore, the charge made out against the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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