2016 (11) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the order of the Commissioner (Appeals) vide which the learned Commissioner remanded the matter for re-quantification of the duty demand by the lower authorities. Briefly the facts of the present case are that the appellants are running a Restaurant and Bakery in which coffee, tea, fruit juices and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....howing the brand name of Shines were used for packing cakes and pastries. The appellant had entered into an agreement with M/s. Oriental Cuisines, Chennai (who are owners of the brand name HOT BREAD ) for using the brand name Hot Bread for the bread manufactured by the appellant. The use of the brand name was restricted to bread. On 11.02.2000 Central Excise Officers had seized four pieces of Vani....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grieved by the impugned order passed by the Commissioner (Appeals), the appellant has filed the present appeal. 2. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed in violation of the principles of natural justice and without finding sufficient evidence regarding the use of brand name of Hot Bread used by the appellant f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant has wrongly filed the present appeal which is not maintainable in law. 4. Heard both sides and perused the records. On careful consideration of the material on record, we find that the Commissioner (Appeals) in the impugned order has held that the cakes and pastries manufactured and cleared with the brand name Hot Bread would be chargeable to duty. Further the learned Commissioner fin....