2018 (3) TMI 1540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sh. Amit Awasthi & Sh. M. Agarwal, Advocates - for Appellant Shri Mohd. Altaf, AR - for Respondent Per: Archana Wadhwa Both the appeals are being disposed of by this common order as they arise out of the same set of facts and circumstances. 2. As per facts on record, the appellant factory was visited by the officers on 04.07.2007 and it was found that they had manufactured dairies o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mation of interest and" imposition of penalties. The order passed by the original adjudicating authority stand upheld by the Commissioner (Appeals). Hence, the present appeal. 3. After hearing both sides duly represented by Sh. Amit Awasthi, Id. Advocate for the appellant and Sh. Mohd. Altaf, Id. AR for the Revenue, we note that the issue to be decided is as to whether the appellant would be hi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the definition of brand name is not satisfied and the provision of clause 4 of the notification would not apply. Such dairies are being manufactured by the appellant under the job work on orders of LIC which were meant to be used as gifts by LIC and it cannot be said that the appellant has manufactured the same with the brand name of another person. As such, we are of the view that the Revenue&#39....