2007 (9) TMI 71

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....ectrical 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 name of others on their product. Su....

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....ption 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  M/s. Lalit Products and that they....