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TMI Blog2002 (11) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... as agreed that the appeal itself can be disposed of. We, therefore, proceed to dispose of the appeal. 2. The issue raised in this appeal is whether the appellant is entitled to the benefit of SSI exemption under Notification No. 8/2000 dated 1-3-2000. The appellant is manufacturing mineral water under the brand name "Kingfisher" which belongs to M/s. United Breweries Limited. The brand name is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission is granted to the appellant to use the brand name. Clause 6 of the agreement as referred above reads follows:- "6. Nothing herein shall give the users any interest in the Trade Mark or in any label, design, etc. used in connection therewith, it being agreed and understood that only a mere permission uncoupled with any interest is given by the Proprietors to the Users to use the said T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that since the demand is for a period of six months and since there was no intention to evade duty liability on its part the imposition of penalty is not sustainable. We find that the authorities below have imposed a penalty of Rs. 50,000/-. In the facts and circumstances of the case, we are of the view that no penalty is liable to be imposed on the appellant. We, therefore, set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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