2014 (6) TMI 851

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.....N. Panda, Mr. 1. None present for the respondenr nor is there any rNuest for adj ournment. This is an appeal of Rs. 8 year's old being filed' 7005. Although the matter had been listed beginning from 2010 for some reason or other that is adjourned. Being adjourned from 02.04.2013 it came up today issuing notice. 2. With the assistance of Revenue, appeal was taken for disposal as here....

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....aking out the case of Revenue that the brand name 'SOFT Pharmaceutical' belongs to others which came out from the statement recorded from Balram Krishan Aggarwal as is revealed from page 34 of the appeal record. 5. It was further submitted by Id. DR that the respondent voluntarily deposited the duty element when it was told to the respondent at the investigation stage that it is not ent....

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.... the premises of the respondent situated at 47-48, Industrial Area, Phase-II, Chandigarh, where Administrative Office of the said office was functioning. Shri M.D. Sharma, Representative of M/s. Soft Pharmaceuticals sits in the administrative office of the respondent. The respondent categorically stated in the statement recorded under Section 14 of the Central Excise Act, 1944 that it had manufact....

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....to proceed against the respondent. 7. When record reveals aforesaid factual matrix based on evidenced and unlawful benefit was enjoyed by respondent, in absence of rebuttal leading cogent evidence by respondent for 'SOFT Pharmaceuticals' brand belonged to it. Revenue should succeed in its appeal 8. Revenue relies on the judgement of the Hon'ble Bombay High Court in the case of CC....