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2017 (10) TMI 123 - AT - Central ExciseInterest - Penalty - Notification No. 6/2003 dated 1.3.2003 - Held that: - the assessee company in a letter dated 05.05.2003 (Page No. 59 of Appeal Paper book Set -1) to M/s Maruti Enterprises gives the details of the despatched goods for the month of March 2003 to April 2003 and asks for confirmation from their buyers, M/s Maruti Enterprises, that the goods mentioned in the letter bore no logo or brand name. The invoices cum challan also in the name of M/s Maruti Enterprises (given on Page No.60 and 61 of Appeal Paper Book Set-1) also show the said goods as unbranded. BUT the partner of the said buyer, M/s Maruti Enterprises namely Shri Nandlal Meghraj Shah, in his statement (given on Pages 57 & 58 of Appeal Paper Book Set-1) recorded on 11.05.2004 under Section 14 of Central Excise Act, 1944 before the Superintendent (Preventive), Central Excise, Vadodara clearly says that the goods purchased by them are of the brand name "Madhuram" "Chitta Brand", though the same have been mentioned as "Unbranded Goods" in the two invoices - Appeal dismissed - decided against the assessee.
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