2004 (12) TMI 461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed by M/s. Lakshmi Plastics Ltd. against O-I-A No. 3/2002, dated 20-5-2002 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The Revenue initiated proceedings against the appellant viz. M/s. Lakshmi Plastics Ltd.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Revenue's appeal by confirming a demand of Rs. 14,36,000/- under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section 11A(1) of the Central Excise Act, 1944. Further, he imposed a penalty of Rs. 5 lakhs on the appellant under Rules 173Q and 226. A Redemption Fine of Rs. 10,000/- was imposed after confiscating the plant, building, land and machinery. The appellant is aggriev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... brand name 'KUMAR' in respect of the goods manufactured by them subject to the condition that one does not manufacture the goods which are manufactured by any one of the others. He also relied on the Board's Circular No. 213/41/88-CX. VI, dated 30-12-1988. Under these circumstances, it is not correct to say that the Brand name 'KUMAR' is owned by M/s. Rump Industries. 5. The learned JDR c....