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of <h1>Appeal dismissed due to use of another company's brand name for manufacturing goods.</h1> The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai because the goods were manufactured with a brand name belonging to another company, ... SSI Exemption - Denial of benefit exemption - goods are manufactured with the brand name 'Universal' which belongs to M/s. Universal (India) Pvt. Ltd. - Held that:- As the casing is not traded in the market under the brand name 'Universal' and is further used in the manufacture of pre-recorded audio cassettes no infirmity in the impugned order. The Appellate Tribunal CESTAT, Mumbai dismissed the appeal as the goods were manufactured with the brand name 'Universal' belonging to M/s. Universal (India) Pvt. Ltd., making the respondents ineligible for small scale exemption under Notification No. 175/86. M/s. Sagarika Accoustronics Pvt. Ltd. ordered plastic casings from the respondents for 'Universal' brand pre-recorded audio cassettes, confirming the decision to reject the appeal.
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