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    <title>2017 (4) TMI 29 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner (Appeals) decision, which favored the respondents, M/s. A.K. Electronics. The case involved allegations of manufacturing goods with another person&#039;s brand names without paying Central Excise duty. Despite the Revenue&#039;s contentions based on recovered branded goods and retracted statements, the Tribunal found insufficient evidence to support the duty demand. The absence of sales history for specific goods, lack of brand name stickers, and the respondents&#039; denial of manufacturing certain items led to the dismissal of the Revenue&#039;s appeal. The decision was upheld on 28-10-2016.</description>
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      <title>2017 (4) TMI 29 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=341059</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner (Appeals) decision, which favored the respondents, M/s. A.K. Electronics. The case involved allegations of manufacturing goods with another person&#039;s brand names without paying Central Excise duty. Despite the Revenue&#039;s contentions based on recovered branded goods and retracted statements, the Tribunal found insufficient evidence to support the duty demand. The absence of sales history for specific goods, lack of brand name stickers, and the respondents&#039; denial of manufacturing certain items led to the dismissal of the Revenue&#039;s appeal. The decision was upheld on 28-10-2016.</description>
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