2014 (1) TMI 376

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....r the Bench): On matter being called nobody appeared on behalf of the applicant inspite of notice of hearing having been sent to them well in advance. We have accordingly heard learned DR and have gone through the impugned order. 2. The appellants are manufacturing valves and cocks under the brand name of 'Kirti' and were availing the benefit of small scale exemption notification. Proceeding....

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....hat appellants have claimed that they were using the brand name of 'Kirti' on valves and cocks for the last 35 years and it was their own brand name. They also referred to other four show cause notices issued to them on the same ground which were dropped by Commissioner (Appeals) vide its order in appeal No. 848/CE/CHD/04 dated 30.12.04. There is nothing on record to show that the said order in ap....