https://www.taxtmi.com/caselaws?id=236550 The appeal was allowed in a case where the appellant, engaged in manufacturing wood screws, faced allegations of misusing the brand name 'needle fold' to evade duty. Despite confiscation of goods and penalties imposed, the lack of concrete evidence on past clearances under the brand name, coupled with discrepancies in sales and a retracted statement, led to the dismissal of duty demands on credit sales. The judgment criticized the case for lack of tangible evidence and reliance on assumptions, ultimately providing relief to the appellant. en-us Wed, 30 May 2012 00:00:00 +0530 Sat, 31 Aug 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236550 The appeal was allowed in a case where the appellant, engaged in manufacturing wood screws, faced allegations of misusing the brand name 'needle fold' to evade duty. Despite confiscation of goods and penalties imposed, the lack of concrete evidence on past clearances under the brand name, coupled with discrepancies in sales and a retracted statement, led to the dismissal of duty demands on credit sales. The judgment criticized the case for lack of tangible evidence and reliance on assumptions, ultimately providing relief to the appellant. Case-Laws Central Excise Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236550