2005 (12) TMI 434

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....pellant. Shri C. Kodanda Ram, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - These are Revenue appeals arising from Order-in-Appeal Nos. 54 & 55/01-C.E., dated 21-9-2001. The Revenue initiated proceedings against the assessee for denying the benefit of SSI exemption on the ground that the SSI exemption Certificate issued in favour of M/s. Aqua Mineral Pvt. Ltd. (AM....

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.... new ground taken by the Revenue. It was submitted that this ground was beyond the terms of show cause notice. Further, it was stated that M/s. Parle Export Ltd. had transferred the title and rights of 'Bisleri' brand name in favour of the SSI unit M/s. AMPL vide deed dated 17-11-1987. It was also stated that the Trade Mark Registry i.e. competent authority was also registered the trade name in fa....