CRISTOPIA ENERGY SYSTEMS (I) PVT. Vs. CCE

JUDGEMENT

(1.) Appellants filed these appeals against the common adjudication Order.

(2.) The appellants are engaged in the manufacture of parts of thermal energy storage system and were availing the benefit of small scale exemption. The appellants were clearing the goods under the brand name of 'Cristopia'. A show cause notice was issued to the appellants for demand of duty on the ground that the brand name belongings to a foreign company which is not eligible for small scale exemption notification. The adjudication authority confirmed the demand and imposed penalties on the firm as well as on Shri C M Gupta executive director.

(3.) Heard both sides.