2017 (4) TMI 27

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..... the Respondent. ORDER The Revenue filed this appeal against the order dated 12-7-2012 of Commissioner (Appeals), Indore. 2. The brief facts of the case are that M/s. Naughty Foods Pvt. Ltd. are engaged in the manufacture of candy, lollipop, etc., with brand name "Naughty". The officers of the Central Excise Intelligence conducted certain verification in the premises of the respondents' uni .....

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..... d working in 1997 and are manufacturing confectionery items with brand name "Naughty" since 2003. Another unit of M/s. Naughty Foods Pvt. Ltd. started in the month of February, 2008 which made confectionery items with brand name "Naughty", which is excisable product manufactured with brand name of another person and is not eligible for SSI exemption. It is contended that M/s. Naughty Foods Pvt. Lt .....

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..... nchkula - 2005 (180) E.L.T. 500 and Bothara Agro Equipments P. Ltd. v. C.C.E., Aurangabad - 2007 (214) E.L.T. 121 (Tri.-Mum.). It was also noted that the original authority did not follow these rulings only on the ground that the appeal against the said orders are pending. We find that ratio of the Tribunal's decisions as above has been correctly adopted in the impugned order. As such, we find no .....

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