2009 (8) TMI 924

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.... ORDER Two issues are involved in the present appeal. Demand of duty of Rs. 64,025/- stands confirmed against the appellants along with imposition of penalty of Rs 10,000/- on account of amortized cost of dies and moulds used in the manufacture of castings, is required to be added in the assessable value of cast. Ld. Advocate appearing for the appellants does not dispute the above fact and fairl....

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....t belong to any one person but was to be used by all the three parties. In these circumstances, to hold that it was belonging to another person, thus debarring the use of the same by the appellant would be against the factual position. It is well settled that for denying the benefit of small scale exemption, the Revenue has to establish that the brand name which stands used by the assessee was bel....