CESTAT affirms SSI benefits for products under own brand name. Revenue appeal rejected.

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) order granting SSI Notification No. 140/83 benefit to respondents who cleared products under their own brand name. The Tribunal found no grounds to interfere as the brand name was registered in favor of the present respondent after being used by family members. The appeal by the Revenue was rejected.

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The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) order granting SSI Notification No. 140/83 benefit to respondents who cleared products under their own brand name. The Tribunal found no grounds to interfere as the brand name was registered in favor of the present respondent after being used by family members. The appeal by the Revenue was rejected. (2004 (3) TMI 130 - CESTAT, CHENNAI)

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