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2011 (3) TMI 883 - CESTAT, AHEMDABADDemand - Small scale exemption benefit - Use of others Brand name - The appellant is engaged in the manufacture of gear boxes and parts falling under Chapter 84 of the Central Excise Tariff Act, 1985 - They are using the brand name ADROL on the finished product, which brand name belongs to them - They have only used the said brand name in the sale invoices, in which case it cannot be held that the same were affixed on the goods - Therefore In the absence of any evidence to show the fixation of the said brand name on the goods, no duty can be confirmed against them - Matter remanded back.
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