2005 (5) TMI 443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Jyoti Balasundaram, Vice-President]. The above appeals arise out of two separate orders of the Commissioner of Central Excise (Appeals) who has held that the benefit of SSI exemption is available to the respondents herein, setting aside the adjudication orders wherein the benefit was denied on the ground that the respondents used the brand name Modi belonging to M/s. Modi Indu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ame used by the respondents in this case and agree with the findings of the Commissioner that the brand name is not one and the same. Since they are not one and the same, we cannot say the respondents used the brand name which is registered by another person, namely the Chennai firm, so as to disentitle them from the benefit of Small Scale exemption. We uphold the impugned order and reject the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X