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    <title>2017 (11) TMI 19 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals in favor of the appellant, setting aside the duty demand and penalties imposed. It ruled that selling goods with a customer&#039;s brand name/logo does not constitute manufacturing by the appellant. The duty demand on goods beyond the appellant&#039;s manufacturing capacity was deemed unjustified. Additionally, the time-barred duty demand was not addressed as the initial demand lacked merit. The Tribunal emphasized the need for valid grounds and evidence to support duty demands, ultimately overturning both the duty demand and penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350140</link>
      <description>The Tribunal allowed the appeals in favor of the appellant, setting aside the duty demand and penalties imposed. It ruled that selling goods with a customer&#039;s brand name/logo does not constitute manufacturing by the appellant. The duty demand on goods beyond the appellant&#039;s manufacturing capacity was deemed unjustified. Additionally, the time-barred duty demand was not addressed as the initial demand lacked merit. The Tribunal emphasized the need for valid grounds and evidence to support duty demands, ultimately overturning both the duty demand and penalties.</description>
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      <pubDate>Fri, 22 Sep 2017 00:00:00 +0530</pubDate>
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