2008 (5) TMI 498

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..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. As per facts on record, appellants are engaged in the manufacture of industrial valves and were, during the relevant period, claiming the benefit of small scale exemption Notification No. 8/2003. M/s. Vipul Enterprises premises were visited by the Central Excise officers, who found that valves were bearing a brand name VIPUL , w .....

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..... f the said goods, they agreed to pay the duty and actually paid the same. 3. On the above basis, show cause notice was issued to the appellants proposing confirmation of demand of duty of Rs. 2,03,055/-along with confirmation of interest and imposition of penalty, which stands adjudicated by the Asst. Commissioner. On appeal against the above order, Commissioner (Appeals) confirmed the amount of .....

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..... he father of the Proprietor son of the present appellant. The appellant has admitted to use of such brand name inasmuch as the same was popular in the market. They have also admitted to pay the duty leviable thereon. As such, we do not find any infirmity in the views adopted by the authorities below. The duty, along with interest stands confirmed. The appellate authority has already reduced the re .....

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