2003 (9) TMI 609

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....Ravi Raghavan, Consultant, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the Revenue against the impugned order-in-appeal vide which the ld. Commissioner (Appeals) affirmed the order-in-original of the adjudicating authority allowing the benefit of SSI exemption Notification to the respondents, in respect of clearances of goods in question detailed....

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....ctured by M/s. United Foundry & Engg. Works who are owners of brand name 'Bhalla' only and as such their case did not stand covered by the provisions of Para 4 of SSI Exemption Notification No. 1/93-C.E. We do not find any material evidence on the record to disturb or reverse, these findings of fact, recorded by the authorities below. 4. Since the respondents are using the different brand ....