2002 (11) TMI 554

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.... for the Respondent. [Order per : 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 suppl....

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....ch in the case of CCE, Chennai v. Turnbull 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....

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....e by which the product is identified. Therefore, 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 ....