2018 (9) TMI 902

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.... G. Natarajan, Advocate for the Appellants Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that M/s. Sri Ganapathi Marketing and M/s. Annapoorani Industries were engaged in manufacture and clearance of wet grinders in the name "Sowbaghya". Based on intelligence that these units were not discharging central excise duty and are not eligible for SSI benefit as they wer....

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....pathi Marketing E/42020/2017 Sowbaghya Enterprises Pvt. Ltd. Rs.1,00,000/- Annapoorani Industries E/42021/2017 Sowbaghya Enterprises Pvt. Ltd. Rs.5,00,000/- Sri Ganapathi Marketing 3. He submitted that the brand name "Sowbaghya" belonged to M/s. Raj Ganesh Enterprises for a limited period upto March 2012 and thereafter it was assigned to Sowbaghya Enterprises Pvt. Ltd. I....

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.... given by the appellant and therefore the penalties imposed may be set aside. 4. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. He argued that the appellants had entrusted the manufacturing units like Sri Ganapathi Marketing and Annapoorani Industries to manufacture wet grinders with the brand name. It is evident that they are guilty of violation of Central Excise....