2007 (4) TMI 55

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..... r person and accordingly liable to pay demand alongwith penalty and interest – Held that appellant is not liable to pay duty, interest and penalty
[Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise, Aurangabad who has confirmed a differential duty demand of Rs. 31,20,000/- together with interest and imposed equal am .....

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..... ding that the assessees were eligible to the benefit of SSI Notification 8/2001 when they cleared the goods bearing Brand name registered in the individual name of the Director of the Company even though the Director was running another firm is squarely applicable to the facts of the present case. Further, we also note that the name "Paras" has been registered in the name of the Individual Directo .....

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