2003 (11) TMI 422

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..... rder per : G.A. Brahma Deva, Member (J) (Oral)]. The issue relates to denial of SSI exemption in terms of Notification No. 1/93. 2. According to the Department, since the appellants are using the brand name Rose belonging to others, SSI exemption in terms of Notification No. 1/93 cannot be extended. 3. In support of the appeal, it was submitted on behalf of the party that the party is .....

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..... oing through the facts and circumstances and taking into consideration the case law referred to by the Counsel, we are of the view that since the brand name New Rose is different from the brand name Rose , it cannot be said that they are using the brand name of other person. Accordingly, we accept the plea of the party and appeal is allowed with consequential relief, if any. - - TaxTMI - TMI .....

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