2002 (11) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.L. Peeran, Member (J)]. -  For the purpose of hearing this appeal the appellant is required to pre-deposit Rs.1,53,155/- and a penalty of Rs. 5,000/-. The issue lies in a short compass. The appellants had been denied the benefit of SSI exemption available under Notification No. 175/86-C.E. solely on the ground that they had fixed the name of the supplier and their company's name that is M/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Control Systems (I) Ltd. [2001 (127) E.L.T. 472 (Tri.)], the Tribunal in Para 4 has held as follows : "We have perused the detailed order of the Commissioner (Appeals) who has clearly noted that there was no use of any foreign brand name in the matter except that they were affixing the sticker of their company which has been registered in India and the appellants had taken registration with the D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re, the use of company's name label would not bring within the ambit of definition of brand name in the light of the Apex Court judgment. Therefore there is not merit in the appeal of the revenue and the same is rejected". 4. We notice from the above extract that the Tribunal has also followed the Apex Court ruling rendered in the case of Astra Pharmaceuticals (P) Ltd. v. CCE as reported in ....