2005 (3) TMI 661

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.... Shri C. Mani, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T) (Oral)]. -  This is an application by M/s British (I) Catalyst Pvt. Ltd. for waiver of pre-deposit of duty of Rs. 5,86,036/- demanded from the appellants. They are clearing the goods known as Diesel Exhaust Purifiers under the brand name 'Honey Cat' of a foreign Company. 2.Shri Venugopal, learned Counsel s....

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.... Traders [2004 (165) E.L.T. 481 (S.C.)] the only thing to be noted is that whether the manufacturer availing the benefit of SSI exemption Notification is using the brand name of another person and since the appellants are using the brand name of another person, they are not eligible for the benefit of SSI Notification. 4.We have considered the submissions made by both the sides. It is not in di....