2008 (8) TMI 710

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.... None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against an order of the Commissioner (Appeals) setting aside a demand of duty on the respondents by granting them SSI benefit under Notification No. 1/93-C.E. There is no representation for the respondents today. The notice of hearing issued to them has returned with the postman's remark "left"....

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....buyer-company which came into existence only in 1995. The buyer-company did not apply for registration of the brandname in their favour, either. In the circumstances, the finding of the lower appellate authority has only to be sustained. Accordingly, it is held that the goods in question were cleared by the respondents under their own brandname and they were eligible for SSI benefit. In relation t....