2005 (3) TMI 369

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....(J) (Oral)]. - There is a demand of duty of over Rs. 18 lakhs on the appellants, which is consequential to denial of SSI exemption under Notification No. 1/93-C.E. (as amended). The lower authorities have found that the subject goods were cleared by the party under a brand name which belonged to a Sri Lankan company and, therefore, they were hit by the bar of para-4 of the Notification, whereunder....

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....t by the bar contained in para 4 of the notification. Ld. SDR has relied on the Supreme Court's judgment in Emkay Investments (P) Ltd. - 2004 (174) E.L.T. 298 (S.C.). 2. Ld. Counsel has, fairly, placed on record a copy of letter dt. 15-8-1997 of M/s. Ritzbury Lanka (Private) Ltd., wherein the appellant-company was given the right to manufacture and market products of the 'Ritzbury' range under ....