2015 (2) TMI 787

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....dvocate For the Respondent : Shri Ashutosh Nath, A.C (A.R.) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. BR (2943)325/MI/2005 dated 20.10.2005. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the appellant is engaged in manufacturing of readymade garments. It was noticed by the lower author....

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....hat the appellant was not stitching or affixing labels of the registered brand but was affixing price tag, name of the seller of the goods or instructions regarding usage. After taking us through all the relevant statements he would submit that the appellant has already paid off duty liability and the interest thereof. He would submit that there is no reason to visit them with penalty as there is ....

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....s or on all the garments which were sold/cleared by them. In the absence of any such findings we are unable to go into further details. At the same time it is seen that the appellant has admitted that the brand Sheetal is of Shri Dhiren B. Shah hence should have sought clarification from department as to correct position of law. Be that it may, we uphold the duty liability and the interest thereof....

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.... one or more of the processes like labeling or re-labeling, attaching or affixing price tag, name of seller of such goods or instruction regarding usage. We find that the appellant could have entertained a bonafide belief that the brand Sheetal being their own; as it is undisputed that Shri Dhiren B. Shah was the Director of the Company, and the brand was registered in his name and the appellant h....