https://www.taxtmi.com/caselaws?id=154901 Invoices alone were insufficient to prove that the manufactured goods bore a brand name, because the record contained no evidence of branding on the goods, no seizure or investigation produced branded goods, and the matter had proceeded ex parte. On that basis, duty could not be sustained on the footing that branded goods were manufactured, and the finding to that effect was set aside in favour of the assessee. The appeal was allowed with consequential relief as admissible in law. en-us Fri, 07 Aug 2009 00:00:00 +0530 Thu, 29 Aug 2013 16:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154901 Invoices alone were insufficient to prove that the manufactured goods bore a brand name, because the record contained no evidence of branding on the goods, no seizure or investigation produced branded goods, and the matter had proceeded ex parte. On that basis, duty could not be sustained on the footing that branded goods were manufactured, and the finding to that effect was set aside in favour of the assessee. The appeal was allowed with consequential relief as admissible in law. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154901