2013 (1) TMI 745

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....rship firm. Admittedly, it is registered as Small Scale Industries (SSI) and has taken benefit of notification dated 28-2-1993 (the Notification) for availing exemption or concessional rates of Excise duty. 2. The Excise Department (the Department) issued 10 notices from the year 1994 to 1998 on the ground that it is not entitled to avail the benefit of the Notification, as it has been usi....

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....entioned in the memo of appeal. 9. There are five questions mentioned in the memo of appeal. However, at the time of argument, the counsel for the Department stated that he is only pressing questions c and e. These questions are as follows: "c. Whether the respondent has committed illegality by using similar or deceptively similar trademark and design of Hira Industries Limited and....