2006 (12) TMI 252

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..... e Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. Duty demand is in respect of Syrups, Wafers etc. manufactured by the appellant under the brand name/logo of "HALDIRAM BHUJIAWALA". When the Central Excise Officers visited the appellant's unit on 27-5-99, they saw certain stocks with the appellants. Duty demand is on such stocks. The demand is on the .....

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..... to confiscation and penalty. The judgment of the High Court makes it clear that the ownership of the brand name is in dispute. The duty demand also is in regard to stocks found at the time of visit. Thus, the demand is within the normal period specified under Section 11A. Confiscation and penalty are not justified when the duty demand is within the normal period and non-payment is the result of b .....

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