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TMI Blog2018 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... pin Jain, Advocate - for Appellant Shri S.V. Nair, Asstt. Commr. (A.R) - for respondent ORDER Per: Ramesh Nair The present appeals have been filed against Order dt. 15.11.2007 passed by the Commissioner of Central Excise, Mumbai - III. The brief facts of the case are that the Appellant M/s DEEPL Electricals Pvt. LTD. were engaged in manufacture of Control Panel Accessories falling under chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion placed under the notification is not applicable in their case. He also submits that they have been exporting their product and in case of exports no duty is payable by them. 3. Shri S. V. Nair, Ld. Asstt. Commr. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both sides. 5. We find that the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellant was held to be deceptively similar and they were restrained from using said logo which debars them claiming any ownership of said logo ab-initio. Even the application for registration was not filed by the Appellant company but by one of the directors in their individual capacity and hence the Appellant never showed or exercise their ownership upon said logo. Even if the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced by the adjudicating authority to the above extent. 6. Regarding the personal penalties imposed upon Shri Kishore M. Vasant and Shri A. K. Agarwal, we are of the view that issue involved is one of interpretation of notification. Regarding the claim on brand name, the matter was in the High Court. In these circumstances, it cannot be said these persons were involved in intentional duty eva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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