1996 (5) TMI 191

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....off, Advocate, for the Appellants. Shri S.V. Singh, JDR, for the Respondents. [Order per : P.K. Desai, Member (J)]. -  For hearing the applicant's appeal on merits, they are required to deposit a sum of Rs. 31,48,491.20 towards duty and Rs. 1,00,000/- towards penalty. 2. Shri Willingdon Christian, the ld. advocate, for the applicants, submits that the show cause notice is iss....

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....n SSI unit, they are eligible for SSI exemption as per para 7 of the Notification No. 175/86. He, therefore, pleads that the benefit of exemption cannot be denied. 3. Shri Singh, the ld. JDR for the respondents, however, submits that the use of trade mark and trade name of the foreign firm disentitles the SSI unit to avail of the exemption vide para 7 of the said notification. 4. C....