2013 (8) TMI 348

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.... Additional Commissioner (AR) For the Respondent : None PER : S S Kang When the case was called none appeared on behalf of the respondent in spite of notice. On the last date of hearing also none appeared for the respondent in spite of notice. In these circumstances, the appeal is being taken up for hearing in the absence of the respondent. 2. Heard the learned Additional Commissioner ....

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....re cleared with the brand name of foreign collaborator. The adjudicating authority denied the benefit of the Small Scale Industries exemption Notification and confirmed the demand and imposed the penalties. 5. The respondent filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order held in favour of the respondent. 6. The Revenue relies upon the decisi....

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....e admitted the fact that the goods manufactured by them were cleared with the brand name 'CDraise'. The Authorised Signatory also admitted that the respondents are also affixing similar logo of 'CDraise' on the labels affixed on the machines. 8. The issue in this appeal is whether the respondents are entitled for the benefit of SSI exemption Notification No. 8/98-CE when the goods manufactured ....