1999 (3) TMI 427

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....i S. Kannan, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original No. 6/90, dated 01-02-1990 passed by Additional Collector of Central Excise, Coimbatore, confirming duty demand of Rs. 62,586.72 under Rule 9(2) of Central Excise Rules read with Section 11A of Central Excise Act and also imposed a penalty of Rs. 5,000/-. The appellants ha....

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....lants and they were only to be the house name of the institute and such use of house name or initials of the institute would not come within the mischief of "brand name". The brand name is clearly defined as a name which is affixed in the goods and the goods are sold and recognised in the trade by that name. He submits that in the instant case P.S.G. refers to the name of the institute and not to ....

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.... SSI exemption in terms of the notification is excluded if the SSI unit uses the brand name of another unit and are not entitled to the benefit. In the present case the Additional Collector has not given any finding as to how the name of an industrial institute with their initials "P.S.G." is considered to be a brand name for the base plates. The initials "P.S.G." refers to the industrial institut....