TMI Blog2000 (8) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Justice K. Sreedharan, President]. Appellant herein is M/s. Calcutta Chemical Co. Ltd. M/s. Shaw Wallace Co. Ltd. is the holding company of the appellant and another company M/s. Super Cosmetics Pvt. Ltd. Appellant holds the brand name 'Margo'. Super Cosmetics manufactures soaps under that brand name. Royalty for using the brand name 'Margo' was fixed at Rs. 5,500/- per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vading payment of duty. 2. In the course of enquiry and the proceedings before the adjudicating authority, the manufacturing company, namely, Super Cosmetics went into liquidation and official Liquidator was conducting the case before the adjudicating officer. By the impugned order dated 31-3-1999, Super Cosmetics (under liquidation) was directed to pay a sum of Rs. 3,07,31,652/- by way of centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no circumstance be taken as siphoning the proceeds received on the sale of soap by Super Cosmetics. 4. Calcutta Chemicals and Super Cosmetics are limited companies. Calcutta Chemicals was the brand name holder for the soap for the past so many years. They passed on the technical know-how to Super Cosmetics who was manufacturing soap using the brand name. For using the brand name, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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