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2013 (8) TMI 842 - CESTAT NEW DELHISSI Exemption - Use of brand name of others -manufacture of threaded screw made of iron and steel, commonly known as wood screws falling under Heading 7318.10 of the Schedule to the Central Excise Tariff Act, 1985 - Held that:- There was no positive and tangible evidence to hold against the appellant - The entire case of the Revenue was based upon the surmises and conjectures - And it was not justifiable to confirm the demand or to impose penalty upon the appellant on the basis of assumption and presumption - Merely because the full address of the buyers in respect of cash sales were not given in the invoices, thus not making it possible for Revenue to conduct inquiries at their end, by itself cannot be held to be a strong evidence to hold that all those clearances were with the brand name of ‘needle fold’. Prima facie a credit invoice to a person who cannot be located or to a person who denied receipt of the goods was more incriminating than goods sold on cash basis where the address of the buyer was found to be wrong - It was also not clear from which entries from which annexures were picked up to arrive at the value on which demand was upheld – Decided in favour of Assessee.
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