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TMI Blog2015 (10) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... ll pay duty along with interest. Now, we come to the issue of penalty. We find that in this case although the observations had been made by BIFR not to take any penal action against the appellant, which is not binding on us 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 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder 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, M/s. Indodan Industries Ltd., which was working since 1962. Since their inception, sometimes duty was levied on their final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 prayed that in the circumstances, in this case, penalty on all the appellants be waived. He also took the support of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 is using the brand name of third party, they are entitled for SSI exemption or not. Therefore, we hold that in such c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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