2019 (6) TMI 359

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant Shri T.K. Sikdar, Assistant Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved in the present case is that whether the appellant are using the brand name of another person and consequently entitled for SSI exemption Notification No. 1/93-CE dated 28.02.1993 or otherwise. 2. As per the facts, the matter was twice remanded by Commissioner (Appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mited, Baroda". On this basis, it was held that brand name of the medicaments belongs to "Mercury Antibiotics Pvt. Limited, Baroda" and hence the appellant is not entitled for SSI exemption. Therefore, the present appeal filed by the appellant. 3. Shri Amal Paresh Dave, Ld. Counsel appearing on behalf of the appellant submits that the Commissioner (Appeals) remanded the matter twice to the Adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sides and perused the record. We find that, though the Ld. Commissioner (Appeals) remanded the matter twice to the Adjudicating Authority only for verification of status of ownership of brand name however, the Adjudicating Authority in the third round of adjudication dropped the demand on the basis of the evidence of drugs authority that the brand name belongs to the appellant. We find that Commi....