2005 (2) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 52,08,958/- and penalty of equal amount imposed on M/s. Bonny Baby Care (Pvt.) Ltd. and penalty of Rs. 5 lakhs and Rs. 4 lakhs respectively on M/s. Bonny Baby Marketing Co. and Shri Subhash Aneja arises out of Order of the Commissioner Central Excise, Noida. The demand covers the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pheld by the Hon'ble Supreme Court as reported in 2002 (139) E.L.T. A302. Therefore, prima facie the demand of Rs. 21 lakhs for the period up to 2002 is not sustainable. Regarding the period post 2002 a sum of Rs. 26 lakhs has been confirmed as duty on the ground of brand name "BONNE" used by the applicants, which the Commissioner has held, belongs to M/s. Bonny Products. The brand name belongs to....