2004 (10) TMI 417

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..... r the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 17,53,191/- and penalty of Rs. 10,000/- arises out of the order of the Commissioner of Central Excise (Appeals), Bangalore, who has upheld the duty demand and penalty on the ground that the applicants herein use the brand name of another person and were, therefore, not .....

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..... rial on record clearly shows that the goods were cleared by the applicants herein with the brand name belonging to the proprietary concern and that the demand is not time-barred for the reason that the applicants had not intimated to the department that they were using the brand name of the proprietary concern on their goods. 5. We have carefully considered the rival submissions. We find pri .....

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