2001 (1) TMI 362

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....r the Appellant. Shri Ashok Kumar, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Appellants are manufacturers of carbon resistive element known as Carbon Tracks. They claimed SSI exemption under Notification No. 175/86 in respect of their goods. The impugned order has denied this exemption holding that the appellant is ineligible for exemption inasmuch as they were usi....

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....d 26-11-1998 of the Deputy Commissioner of Central Excise, Delhi-I. 3. We have heard the arguments of learned Counsel representing the appellant and the learned Departmental Representative representing the Revenue. The dispute is with regard to the two logos (Annexure 'A'). Visual comparison of the two logos and the printing of the names brings out that two manufacturers are using differen....