2009 (1) TMI 568

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....r the Appellant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  M/s. Rahim Paints and M/s. Bharat Paints are manufacturers of paints falling under Chapter 32 of the CETA, 1985. They cleared excisable goods without payment of duty to a trading firm M/s. Sridhar Agencies after affixing the goods with certain names which the Depart....

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.... accepting the submission of the assessees that the brand names were not owned by the trading agency; hence these appeals of the Revenue. 2. We have heard both sides. We find that the partner of the trading agency has deposed in an affidavit dated 14-8-1999 that the agency does not own the brand name. The Commissioner (Appeals) has relied upon this affidavit as well as the above statement ....