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2017 (4) TMI 29 - CESTAT NEW DELHISSI exemption - use of brand name of others - Held that: - It is recorded that the respondents had no sales of such amplifiers in the past. The statements which were retracted could not be basis for confirmation of duty demand. It is clear that no stickers with brand name were recovered during the visit by the officers as is evident from the panchnama - It is also categorically submitted by the respondents that they had never manufactured broad band amplifiers and hence the question of clearing branded amplifiers did not arise. They have submitted receipts for receiving these amplifiers - based on 105 pieces of saw filter modulator with brand of purportedly of another person, the Department demanded duty on all the goods cleared for past 4½ years considering them as cleared with brand name. We find no justification for such extrapolation which is nothing but presumptive demand - appeal dismissed - decided against Revenue.
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