2005 (2) TMI 316

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....an, Member (J)]. - This appeal arises from OIA No. 145/2001(V)C.E., dated 12-12-2001. The appellants are engaged in the sale of bakery products. They have been denied the SSI Exemption on the ground that the Cakes and Pastries are sold by the appellants under the brand name 'Nilgiris', as they have Franchise Agreement with 'Nilgiris 1905'. The appellants' contention is that these Cakes and Pastrie....

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....he counter of McDonald, it cannot be held that it is sold with the brand name of any other person and the Tribunal held that SSI exemption is not deniable. While the Revenue is relying on the Apex Court judgment rendered in the case of CCE, Chandigarh-I v. Mahaan Dairies - 2004 (166) E.L.T. 23 (S.C.) wherein the brand name 'Mahaan', a registered trade name of another company was printed on pickle ....

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....d on the pickle packs sold by the Mahaan Dairies while in the case of Connaught Plaza Restaurant (P) Ltd., the products were sold from the outlet of McDonald and on that ground, a view was taken that that by itself, the benefit of the SSI exemption cannot be denied. It was also noticed that the department had also observed that 'It is not the case of the department that cup or cone in which the so....