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2018 (11) TMI 741 - HC - Central ExciseBranding - imposition of duty under the Central Excise Act, 1944 treating the jute bags of the appellants as branded jute bags - Held that:- The show cause cum-demand notice in substance cannot survive as even proceeding on the basis that the allegations made therein are correct, show cause cum-demand notice to the extent the same seeks to impose the excise duty in respect of jute bags which carry the brand names of the procuring agencies and other particulars is not legal. The writ petitioners were not required to pay duty for the subject period alleged to have been evaded by them in the show cause notice in respect of jute bags which carry on them the brand of the procuring agencies and other particulars - petition allowed.
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