2004 (8) TMI 470

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..... Shri Virag Gupta, DR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of the benefit of SSI exemption Notification No. 1/93, dated 28-2-1993 to the appellants. The benefit of this notification has been denied to them on the ground of having used t....

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....hat the appellants have ever cleared the pressure cookers under the brand names 'Philco', 'Windsor and Wilson'. The observations of the lower authorities that Shri M.L. Ahuja one of the partners of the appellants-firm and also proprietor of M/s. Philco Metal Industries and M/s. Philco Home Appliances respectively, had admitted the use of these brand names by the appellants in his statement, on the....