2008 (8) TMI 711

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.....G. Chacko, Member (J)]. - The respondents in this appeal of the Revenue were engaged in the business of receiving mineral water in bulk from M/s. NMZ Industries Pvt. Ltd., repacking it into cans (12 litres each), bottles (1 litre each) and sachets (250 ml. each) and clearing these products under the brand name "WAVE". M/s. NMZ Industries Pvt. Ltd. were the registered owners of this brand name t....

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....r accepting their claim that they were also entitled to use the brand name during the material period. In the result, the demand of duty was set aside and the penalties were vacated. Hence present appeal of the department. 2. Today, there is no representation for the respondents despite notice, nor any request of theirs for adjournment. We have examined the records and heard the ld. JCDR. 3....