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2015 (8) TMI 1062 - SUPREME COURTSSI Exemption - on search goods with the Brand name of others found - whether assessee is manufacturing the goods under the brand name of others - Exemption under Notification No.13/92 CE dated 14.05.1992 - tribunal had concluded that, there was no tangible evidence on record to prove the manufacture of the aforesaid branded goods by the respondents in their factory premises. It is pointed out that the goods which were recovered and seized from the two premises, belonging to the respondents, were hardly of ₹ 1,30,000/-. From that it could not be established that the respondents were manufacturing these goods i.e. under the brand names 'National', 'Omega' and 'Philips' etc. Held that:- The declaration as relied upon by the revenue, nowhere mentions that the respondents are producing goods under the brand names 'National', 'Omega' and 'Philips' etc. On the contrary, it is very categorically stated in the declaration that the respondents are affixing the brand name 'Sunrise' on all their goods - decision of tribunal sustained - Decided against Revenue.
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