2017 (4) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Agrawal. He was using the above brand name earlier as proprietor of M/s. Naughty Foods. The Commissioner (Appeals) recorded that Shri Sanjay Agrawal being owner of the brand name has used the said brand name in respect of the goods manufactured in the unit in which he was Managing Director - exemption allowed - appeal dismissed - decided against Revenue. - E/55596/2013 - Final Order No. A/54862/2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ghty Foods Pvt. Ltd. and imposed equal amount of penalty. Further, penalty of equivalent amount was also imposed under Rule 25 of the Central Excise Rules, 2002. Penalty of ₹ 1 lakh has been imposed on Shri Sanjay Agrawal, Managing Director of M/s. Naughty Foods Pvt. Ltd. On appeal, the Commissioner (Appeals) vide his impugned order set aside the original order. Aggrieved by this order, Reve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s in the name of Shri Sanjay Agrawal, one of the Directors of M/s. Naughty Foods Pvt. Ltd. The said brand name was registered as manufacturer and merchant in the name of Sanjay Agrawal. He was using the above brand name earlier as proprietor of M/s. Naughty Foods. The Commissioner (Appeals) recorded that Shri Sanjay Agrawal being owner of the brand name has used the said brand name in respect of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X