2005 (6) TMI 456

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....Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 128/2003-C.E., dated 28-2-2003 by which the appellants have been denied the benefit of SSI exemption under Notification No. 8/2000 and 8/2001 on the ground that they have used the brand name 'Hot Breads' which belongs to M/s. Oriental Cuisines (P) Ltd. The....

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....gra and is covered by a large number of judgments including Board's Circulars. He filed a synopsis of the judgments. The same is extracted herein below : Sl. No. Case Law Citation/Particulars Synopsis/Gist 1. Anil Pumps (P) Ltd. v. CCE. - 2005 (180) E.L.T. 500 (T.-Del.) Brand name registered in the name of individual director used by the Company cannot be said to a brand name of ....

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....nefit of the SSI Scheme. 5. Gujarat State Fertilizers Co. v. CCE. - 1997 (91) E.L.T. 3 (S.C.) Appellate authorities cannot go outside the record and make out entirely a new case. 6. Hindustan Polymers Co. Ltd. v. CCE. - 1999 (106) E.L.T. 12 (S.C.) Appellate authorities cannot proceed on a basis altogether different from that of the demand notice and cannot make a new case. 3.&....

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.... apply to the facts of the case. The Board has also clearly clarified the same by the Circulars noted supra by the Counsel. Furthermore, the learned Counsel also pointed out that the Commissioner has proceeded to deny the benefit on new grounds, which were not urged in the Show Cause Notice and in this connection referred to the Apex Court judgments cited supra. 5. The appellants have also....