2018 (9) TMI 902

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....ellants 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 were using the brand name of another, sho....

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..... 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. In fact, the other units like Sri Ganapathi Marketing and Annapoorani Indus....

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....de. 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 Act and the rules made therein and therefore the penalties imposed are lega....