2008 (5) TMI 549

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....e, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All the three stay applications are taken up for disposal as the issue is common in all the appeals. The three appellants are small scale industries. They have been confirmed with duty amounts as follows : (1)     M/s. Sudha Industries Rs. 3,22,248/- (2) &....

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....ng the castings as such but using them as component parts in the manufacture of final product in their unit. They denied the allegation that they affix or engrave the brand name/trade name "KUMAR" on the impugned goods. The job worker was using the house mark "KUMAR" for identification purpose to identify the castings manufactured by them in case of any defects which are noticed in the castings. T....

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....napathi Manufacturing Co. He submits that they are entitled for the benefit of SSI exemption. 3. Learned SDR took us through the findings and pointed out that the assessee had used the brand name of another person and in terms of M/s.  Rumthey are not entitled to the benefit of Notification. 4. We have carefully considered the submission and have gone through the replies filed....