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2010 (8) TMI 277 - CESTAT, AHMEDABADSSI Exemption – Brand name of another person - Revenue has relied upon solely on the statement of concerned person of the firm - It was obligatory on their part to prove the actual owner of the brand name - Commissioner (Appeals) set aside the lower adjudicating authority's order - The investigations have not been extended to the owner of the brand name and there is no corroborative evidence to prove the allegations of use of brand name of others – no infirmity in the order of Commissioner (Appeals) - appeals de-void of merits, dismissed
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