2004 (8) TMI 134

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.... [Order per : Jyoti Balasundaram, Vice President]. - Respondents herein are engaged in the manufacture of Patent & Proprietary (P&P) Medicaments namely Synotil tablet, Synotil syrup and Zycof syrup and availed SSI benefit under Notification 1/93-C.E., dated 28-2-93 as amended by using their own brand name on the goods and also affixed logo of M/s. Teblik Drugs Pvt. Ltd. as promoter of the goods.....

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....he record as the assessee asked for decision on merit. 3. It is not disputed that the  goods bear the  brand  name  of the manufacturer. What is held against them is the use of logo of the promoter. On identical situation the Tribunal's decision in the case of Ark Laboratories cited supra and Nivaram Pharma Private Ltd. v. CCE, Madras - 1996 (83) E.L.T. 216 are squarely appl....