2005 (1) TMI 465

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....ant. None, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the Revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and set aside the duty demand and the penalty against the respondents. 2. None has come present on behalf of the respondents. On the last date,....

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....ufactured branded goods, the respondents could not avail the benefit of SSI exemption Notification No. 1/93, dated 28-2-1993. The learned Commissioner (Appeals) has reversed the order on the ground that the appellants had denied the affixation of the brand name on the goods and that the case of the respondents was also covered by the ratio of law laid down in M/s. Swadesh Industries v. CCE, Chandi....

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....that the respondents were manufacturing branded goods under the brand name 'Smith' and supplying the same to M/s. Smith Tool Co. the owner of the brand name. 6. The ratio of law laid down in Swadesh Enterprises (supra) applied by the learned Commissioner (Appeals) to the case of the respondents, already stands overruled by the Apex Court in the case of CCE, Chandigarh v. Mahaan Dairies [20....