2008 (8) TMI 711

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...., for the Respondent. [Order per : P.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 th....

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.... and the latter allowed that appeal after 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 exami....