2012 (11) TMI 635

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.... C Subha Reddy, Adv. For Respondent: Shri V K Singh, Additional Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed these applications for condoning the delay of nine days. In view of the reasons explained, the delay in filing the appeals is condoned. 3. Applicant filed these applications for waiver of pre-deposit of dues in pursuance to the common adjudication....

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....M/s. Pt. D.P. Sharma & Sons and M/s. Sharma Chemicals, Kolkata. 5. The contention of applicant is that the brand name in question is registered in the name of M/s. Pandit D.P. Sharma & Sons. In M/s. Sharma Chemicals and M/s. Himtaj Ayurved Pvt. Ltd. one son and grandson of Pandit D.P. Sharma are the directors. The contention is that as the brand name is registered in the name of the firms which....

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....Pvt. Ltd. Vs. Commissioner of C. Ex., Jaipur-I reported in 2010 (260) E.L.T. 461 (Tri.-Del.). 7. We find that in the present case the benefit of the small scale exemption notification is being denied to M/s. Himtaj Ayurved Pvt. Ltd. which is a Private Limited Company and admittedly brand names in question is registered in the name of M/s. Pandit D.P. Sharma and Sons and M/s. Sharma Chemicals, K....