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2018 (3) TMI 921 - AT - Central ExciseSSI Exemption - use of brand name of others - N/N. 08/2003-CE dated 01/03/2003, as amended - retraction of statements - Held that: - the owner of brand “LEVANCHO”, have categorically stated that they are the owners of the brand “LEVANCHO” and Mr. Deepak Poptani has got no concern or interest in the same. Further Mr. Deepak Poptani have admitted the sale of goods in cash and receipt of sale proceeds in cash. The facts are supported by documentary evidence and as such the so called retraction is of no help to the appellant. Further these retractions are by way of afterthought as no person of ordinary prudence while retracting his statement recorded under Section 14 of the Central Excise Act, be negligent in despatching the same other than by recorded delivery/by speed post or registered post. Appeal dismissed - decided against appellant.
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