2014 (7) TMI 145

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....lhotra, Advocate, for the Appellant. Shri V.K. Srivastava, DR, for the Respondent. ORDER After hearing both sides, duly represented by Shri Sudhir Malhotra, learned advocate appearing for the appellant and Shri V.K. Srivastava, learned DR for the Revenue, we note that demands stand raised against the appellant, who was engaged in the manufacture of C I shafts, water circulator pumps on th....

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....aken by the appellant before Commissioner (Appeals) and draws our attention to a letter dated 4-1-2005 written by Superintendent wherein after giving reference to the appeal pending before the Commissioner (Appeals), the request made to the appellant to supply the sale invoice for the relevant period from 1-4-2002 to 31-3-2003 and a list indicating the clearance of branded goods/unbranded goods me....

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....spect of all the goods manufactured by the assessee. 5. It is not disputed that the invoices issued by the appellant show the brand name in some cases and do not reflect upon the use of brand name in some cases. If the appellant was using the brand name in respect of all the goods manufactured by them, they would have reflected the same in all the invoices and there was no reason for them ....