2005 (7) TMI 534

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..... . Sekhon, Member (T)]. -  Revenue is in appeal aggrieved by the order of CCE (Appeals), who on the grounds of non-availability of corroborative documentary evidence nor circumstantial evidence with the department to allege - (a)     the assessee to be clearing unbranded leaf Springs in the guise of branded goods during the financial year 1995-96 on payment of full duty s .....

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..... erely because Board has permitted vide a classification that parts and Sr. Nos of original equipment suppliers will not disentitle SSI claim for such specified goods, the SSI unit cannot be forced to avail the SSI benefit. When the decision of the Apex Court on Brand name and Trade Name are considered, we find no reason to accept Leaf Springs marked TISCO or ACT POWER LEAF to be 'not branded' good .....

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