2005 (2) TMI 219

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..... application for waiver of pre-deposit of duty of Rs. 52,08,958/- and penalty of equal amount imposed on M/s. Bonny Baby Care (Pvt.) Ltd. and penalty of Rs. 5 lakhs and Rs. 4 lakhs respectively on M/s. Bonny Baby Marketing Co. and Shri Subhash Aneja arises out of Order of the Commissioner Central Excise, Noida. The demand covers the period from 2-6-1998 to 31-3-2004. The ground for confirmation of .....

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..... A302. Therefore, prima facie the demand of Rs. 21 lakhs for the period up to 2002 is not sustainable. Regarding the period post 2002 a sum of Rs. 26 lakhs has been confirmed as duty on the ground of brand name "BONNE" used by the applicants, which the Commissioner has held, belongs to M/s. Bonny Products. The brand name belongs to one of the partners, Sarla Aneja entitled to use the brand name an .....

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