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2009 (7) TMI 576 - CESTAT, NEW DELHISSI Exemption- Brand name- . The respondents are engaged in the manufacture of ginning machines and its spares and the Department issued show cause notice alleging that the said machines were cleared with the brand name of third parties based on the statement of Shri Sanjay Choudhary, Manager of the firm. Original authority confirmed the demand along with interest and imposed equal amount as penalty on the firm and on Shri Jagdish Chandra Soni, partner of the firm. Commissioner (Appeals) set aside the order of the original authority and allowed the appeal of the firm as well as the appeal of Shri Jagdish Chandra Soni. Hence the Department is in appeal. Held that- The Commissioner (Appeals) has given a clear finding that it was a case of mere affixing of brand name of others in the letter head and invoices which cannot held to be clearance of goods with the brand name of others. Against this factual finding, no evidence has been cited by the Revenue. Thus there is no valid grounds to interfere with the finding and reasoning adopted by the Commissioner (Appeals).In the light of the above, we reject the appeals of the Department.
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