2000 (8) TMI 484

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....ellant. Shri Sanjeev Srivastava, JDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - Appellant herein is M/s. Calcutta Chemical Co. Ltd. M/s. Shaw Wallace & Co. Ltd. is the holding company of the appellant and another company M/s. Super Cosmetics Pvt. Ltd. Appellant holds the brand name 'Margo'. Super Cosmetics manufactures soaps under that brand name. Royalty for ....

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....nt was thus acting in collusion with the other firms for evading payment of duty. 2. In the course of enquiry and the proceedings before the adjudicating authority, the manufacturing company, namely, Super Cosmetics went into liquidation and official Liquidator was conducting the case before the adjudicating officer. By the impugned order dated 31-3-1999, Super Cosmetics (under liquidation....

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....ceived by the appellant can, according to the learned Consultant, under no circumstance be taken as siphoning the proceeds received on the sale of soap by Super Cosmetics. 4. Calcutta Chemicals and Super Cosmetics are limited companies. Calcutta Chemicals was the brand name holder for the soap for the past so many years. They passed on the technical know-how to Super Cosmetics who was manu....