2012 (11) TMI 360

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..... with the brand name of Godrej which does not belong to the applicants. The applicants are directed to deposit the amount of duty of Rs.3,41,639/- within a period of six weeks and in view of the financial hardship as pleaded, the pre-deposit of interest and penalty is waived for hearing of the appeal - matter is remanded to the Commissioner (Appeals) to decide the appeal on merits, on showing .....

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..... pre-deposit as per the stay order. The appeal was dismissed for non-compliance with the provisions of Section 35F of the Central Excise Act. 2. Now the applicants made this application for restoration of the appeal on the ground that the applicants had not received the notice of hearing nor the final order. It was only when the Revenue asked for the amount as per the adjudication order, the appl .....

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..... otification. 4. We find that as per the provisions of Notification No. 08/2003-CE dated 1.3.2003, any manufacturer who clears the goods with the brand name of others is not entitled for the benefit of the Notification. In view of the clear provisions of the Notification, we find that the applicants have not made out a case for total waiver of duty. The applicants also pleaded financial hardshi .....

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