2002 (6) TMI 518

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the cases are that in May 1994 M/s. Nilgiri Herbals Pvt. Ltd., appellants herein, who are engaged in the activity of marketing consumer products, entered into an agreement with M/s. Fernhill Laboratories & Industrial Establishment, owners of brand name 'COLIN' permitting the appellants to use the said brand name....

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....is that the process of affixing the brand name 'COLIN' amounted to manufacture as per Note 6 to Chapter 34 of the Schedule to CETA 1985. 2. The notice also proposed imposition of penalty on M/s. Nilgiri Herbals Pvt. Ltd., M/s. Fernhill Laboratories & Industrial Establishment and M/s. Royal Chemical Industries as well as on Director of the Nilgiri Herbals Pvt. Ltd. 3. The notice was adj....

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....nhill Laboratories & Industrial Establishment has informed the Registry of the Tribunal that he has no longer appearing in the appeal. However since the issues in dispute stand settled by the Tribunal Order cited supra, in favour of M/s. Nilgiri Herbals Pvt. Ltd., we proceed to decide these appeals themselves. 5. We find that in the impugned order the Commissioner has held that the process o....