2009 (9) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder per: M. Veeraiyan, Member (T) (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 263-264/CE/Appl/Jal/2004 dated 31-5-2004. 2. None appears for the respondents in spite of notice. Heard the learned DR for the Department. 3. The relevant facts in brief are that, M/s. Karan Enterprises is a Proprietorship concern of Mrs. Rajini Chopra w/o Shri Vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aran Enterprises have cleared the machinery with the brand name belonging to third party and, therefore, not eligible for the exemption under Notification No. 1/93. The original authority confirmed the demand of duty of Rs.3,50,369/- along with interest and imposed equal amount as penalty under Section 11AC read with Rule 173Q. He also imposed a penalty of Rs.10,000/- on M/s. Metal Fold Fasteners ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have allowed the appeal. He seeks setting aside of the order of the Commissioner (Appeals) and restoring the order of the original authority. 6. We have carefully considered the submissions of the learned SDR and perused the record. It is the claim of M/s. Metal Fold Fasteners that the brand name used by them was 'Metal Fold Machinery' in red colour and the claim of M/s. Karan Enterprises is tha....