2004 (6) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate, for the Appellant. Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The applications for waiver of pre-deposit of duty and penalty arise out of the order of the Commissioner of Central Excise, Surat who has confirmed the following duty amounts and penalties upon the following persons : S. No. Appellant Duty (Rs.) Penalty (Rs.) 1.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....slips of textured yarn by the applicants who are job workers and the yarn is sent for twisting, and thereafter sold by M/s. Sumeet Synthetics Limited and therefore the use of the brand name is not "in the course of trade" in the light of the decision of the Larger Bench of the Tribunal in the case of Prakash Industries v. CCE, Bhubaneswar, 2000 (119) E.L.T. 30, which has been followed in the cases....