2019 (4) TMI 159

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....r. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For Appellant (s): Shri A. K. Saini, Advocate For Respondent (s): Shri Harvinder Singh, AR ORDER Per: Mr. Ashok Jindal The appellants are in appeals against the impugned orders wherein duty has been demanded from the appellants, namely, S. K. Auto Industries, Marshall Agrotech Pvt. Ltd. And Marshall Auto Anci....

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.... cost by M/s LUK India Ltd. The packing material carried the brand name LUK belonging to M/s LUK India Ltd. The manufacturers were not paying any duty who manufactured these assemblies are not paying duty by availing SSI exemption and not manufacturing any branded goods. Revenue entertained a view that as the manufacturers are manufacturing assemblies having the brand name Luk which belongs to M/s....

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....ese assemblies, but no samples were drawn to ascertain the truthness of the said statements and no cross examination was allowed to the appellants of these witnesses whose statements have been heavily relied upon by the Revenue. Apart from that, no evidence on record to show that the appellants were manufactured any branded goods. He further submitted that the job workers who were engaged in the a....

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.... the case are in dispute whether these assemblies were having embossed brand name LUK thereon or not? The said fact could have been ascertain only by drawing the samples of the said goods and no samples were drawn during the course of investigation to ascertain the fact that whether these assemblies were having embossed the brand name LUK thereon or not? Therefore, the statement of these witnes....