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    <title>2017 (1) TMI 371 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the lower authorities&#039; decision that the appellant was not eligible for small scale exemption due to manufacturing and clearing goods under another entity&#039;s brand name &quot;Archies.&quot; Despite the appellant&#039;s arguments, evidence of substantial quantities of goods with the brand name, a civil suit with the brand owner, and a settlement agreement supported the respondent&#039;s case. The appellant&#039;s failure to prove innocence in using the brand name led to the appeal&#039;s dismissal.</description>
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      <title>2017 (1) TMI 371 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=337291</link>
      <description>The Tribunal dismissed the appeal, upholding the lower authorities&#039; decision that the appellant was not eligible for small scale exemption due to manufacturing and clearing goods under another entity&#039;s brand name &quot;Archies.&quot; Despite the appellant&#039;s arguments, evidence of substantial quantities of goods with the brand name, a civil suit with the brand owner, and a settlement agreement supported the respondent&#039;s case. The appellant&#039;s failure to prove innocence in using the brand name led to the appeal&#039;s dismissal.</description>
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