2009 (3) TMI 660

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..... udhary, SDR, for the Respondent. [Order per : P.K. Das, Member (J) (for the Bench)]. The applicants filed stay application for waiver of pre-deposit of duty of Rs. 22,35,259/- and penalty of Rs. 31,99,088/- against Davo Laboratories and penalty of Rs. one lakh each on other applicants, partners of Davo Laboratories. 2. Heard both sides and perused the records. 3. Learned advocate sub .....

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..... or any area that may be notified as an urban area by the Central Government or a State Government. There was demand of duty of Rs. 31,99,008/-. Original authority allowed the benefit of use of brand name in respect of rural area. He confirmed the demand of Rs. 9,63,749/- and imposed penalty of equal amount and also imposed penalty on the partners. Commissioner (Appeals) denied the benefit of use .....

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..... e attention of the Bench to the relevant parts of the order of Commissioner (Appeals) that the applicant s factory was not located in a rural area and there is no evidence placed by the applicant. 6. On perusal of the findings of the Commissioner (Appeals), we find that the benefit of rural area was denied on the ground that there was no certificate from Tehesildar or sub-divisional magistrate. .....

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