2010 (1) TMI 426

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....er]. - This is an appeal by the Department against the order of the Commissioner (Appeals) rejecting the appeal of the Department against the order of the Original Authority in not imposing separate penalties on the Managing Director, Director and Project In-charge of the respondent-company. 2. None appears on behalf of the respondents. 3. Heard ld. Jt. CDR on behalf of the Revenue/appellant. He....

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....est; he also imposed equal amount as penalty under Section 11AC on the respondent-company. How ever, he dropped the proceedings in respect of Shri Shyama Charan Gupta, the Managing Director, Shri Vipual Agrahari, the Director and Shri Vaibhav Agrahari, the Project In-charge all of the respondent company. On appeal by the Department seeking imposition of penalties on these three persons, the Commis....

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....ollowing findings "5.3 In the instant case, it is an admitted fact that the subject logo/monogram was used by M/s. Shyam Detergent with the mutual con sent of Shri Shyama Charan Gupta, Managing Director of M/s. Shyam Works Limited, which was well within the knowledge of Shri Vidup Agrahari and Shri Vaibhav Agrahari. Such omission and commission conducted on their part have not only made the goods....