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    <title>2017 (10) TMI 71 - CESTAT NEW DELHI</title>
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    <description>The appeals were filed against a demand and penalty imposed on a partner of a plywood company for not paying duty on goods using a brand name of others. The main issue was the duty liability concerning the use of the brand name. The case revolved around the interpretation and applicability of a notification providing exemption for small-scale industries. The Tribunal allowed the sons to use the trade name after replacing their fathers as partners, citing relevant legal precedents. The impugned order was set aside, and the appeals were allowed by the Appellate Tribunal CESTAT NEW DELHI.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348916</link>
      <description>The appeals were filed against a demand and penalty imposed on a partner of a plywood company for not paying duty on goods using a brand name of others. The main issue was the duty liability concerning the use of the brand name. The case revolved around the interpretation and applicability of a notification providing exemption for small-scale industries. The Tribunal allowed the sons to use the trade name after replacing their fathers as partners, citing relevant legal precedents. The impugned order was set aside, and the appeals were allowed by the Appellate Tribunal CESTAT NEW DELHI.</description>
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