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    <title>2000 (5) TMI 645 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector&#039;s decision to confiscate goods, impose duty demand, and penalty on the appellants for misusing Notification No. 175/86-C.E. by affixing ineligible foreign brand names on their products, despite their claim of being entitled to exemption as SSI unit holders. The Tribunal cited Namtech Systems Ltd. case as precedent and rejected the appellants&#039; arguments, leading to the dismissal of their appeal.</description>
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      <description>The Tribunal upheld the Collector&#039;s decision to confiscate goods, impose duty demand, and penalty on the appellants for misusing Notification No. 175/86-C.E. by affixing ineligible foreign brand names on their products, despite their claim of being entitled to exemption as SSI unit holders. The Tribunal cited Namtech Systems Ltd. case as precedent and rejected the appellants&#039; arguments, leading to the dismissal of their appeal.</description>
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