2014 (7) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the ground that they were using the brand n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peals) 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 mentioned on the invoices. The said letter was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee. 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 to reflect the use of brand name in some of the i....