2015 (10) TMI 1350

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..... v For the Respondent : Shri Ranjan Khanna, DR ORDER Per Ashok Jindal The appellants are in appeals against the impugned order demanding duty along with interest and imposing penalty on all the appellants. The facts of the case are that the main appellant was manufacturing Skimmed Milk Powder since 1968 under the brand name of "INDANA" which was the brand name of their another related concern, .....

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..... nd of duty was confirmed along with interest and various penalties on all the appellants were imposed. Aggrieved from the said order, the appellants are before us. 2. Ld. Counsel for the appellant fairly conceded that as they were using the brand name of third party, they were liable to pay duty during the impugned period. Therefore, there is no dispute regarding the payment of duty. He only pray .....

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..... but we consider the factual matrix of the case that the appellant is manufacturing Skimmed Milk Powder since 1968 under the brand name of "INDANA". Only for a short period of 47 days, the duty was levied on the said product, therefore, it cannot be said that the appellant was having any malafide intention not to pay duty on the products. It is only issue of interpretation that when the appellant .....

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