2007 (9) TMI 71

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.... a trader dealing in household electrical items. The Central Excise Officers searched their premises and seized 90 pieces of "Cellonex" brand mixer-grinders valued at Rs. 97,566/- alleging that mixer grinders manufactured and sold by M/s. Lalit Products did not suffer Central Excise duty under the guise of SSI exemption while they were not entitled to avail the same as they were using the brand na....

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....roducts were not entitled to SSI exemption as "Cellonex'' brand name did not belong to them. On the other hand, we find that during investigation proceedings M/s. Lalit Products maintained that "Cellonex" brand name belonged to them. There is no statement either from the proprietor of M/s. Lalit Products or from others stating that the appellant knew that "Cellonex" brand name did not belong to&nb....