2011 (9) TMI 348

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....missioner (AR) for the Respondent   Per Jyoti Balasundaram   In both these cases duty demands have been confirmed on the ground that the assessees manufactured and cleared goods bearing the brand name of others hence making them ineligible to the benefit of SSI Notification No. 1/93-CE as amended.   2. The products in dispute are club soda, sweet drinks, Bovonto etc. The as....

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.... finding of the Hon ble Court in para 13 of the judgment was that the trade or brand name though originally belonged to the joint family of the founder of Kalimark business, the trade and brand names has since been registered only in the name of K.P.R. Sakthivel and the court has clearly held that the petitioners herein including the appellants in the present appeals were manufacturing and marketi....