2005 (2) TMI 647

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.... Shri S.J. Vyas, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been directed by the Revenue against the impugned order-in-appeal vide which the Commissioner (Appeals) has allowed the benefit of the SSI exemption under Notification No. 175/86, dated 1-3-86 to the respondents in spite of their using brand name of another person on their products Deterg....

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....of Para 7 of that notification. He has also contended that the manufacture of different goods by the owner of the brand name, than the goods manufactured by the respondents, is of no consequence and the respondents still cannot claim benefit of the above said notification. He has referred to the latest pronouncement of the Apex Court on this point, in the case of CCE, Trichy v. Rukmani Pakkwell Tr....

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....nment deed, the company (M/s. CMC Ltd.) assigned the brand name to M/s. Vikshara Trading Co. Ltd. who was engaged in the manufacture of detergent powder and cake. The respondents are said to have further obtained permission from M/s. Vikshara Trading & Investment Co. for using this brand name on their goods (Detergent powder and cake) through agreement dated 5-10-87. The ownership of the brand nam....