2017 (5) TMI 1018

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....Appellant : Shri S.C.Kamra, Advocate For the Respondent : Shri Atul Handa, AR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the benefit of SSI exemption has been denied to them. 2. The brief facts of the case are that during audit, it was found that the appellant manufactured branded plastic cabinets of TV sets and captively consumed the same i....

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....V cabinets. In these sets of facts, a show cause notiace was issued to the appellant to deny exemption and consequently the demand of duty and to impose on both the appellants. The matter was adjudicated and the SSI exemption was denied and consequently duty was confirmed along with interest and the penalty was also imposed on them. Aggrieved from the said order, both appellants are before us. ....

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.... purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. From the above definition it is abundantly clear that Brand name or Trade name not only included any mark monogram, etc. but even code number, design number etc., were also cover....