2008 (5) TMI 549

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..... SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. All the three stay applications are taken up for disposal as the issue is common in all the appeals. The three appellants are small scale industries. They have been confirmed with duty amounts as follows : (1) M/s. Sudha Industries Rs. 3,22,248/- (2) M/s. Gowri Shankar Engineering Works Rs. 3,19,881/- (3) M .....

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..... They denied the allegation that they affix or engrave the brand name/trade name KUMAR on the impugned goods. The job worker was using the house mark KUMAR for identification purpose to identify the castings manufactured by them in case of any defects which are noticed in the castings. They submit that they are eligible for the benefit of the SSI Notification. However the Commissioner has appl .....

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..... DR took us through the findings and pointed out that the assessee had used the brand name of another person and in terms of M/s. Rumthey are not entitled to the benefit of Notification. 4. We have carefully considered the submission and have gone through the replies filed by the appellants. The appellants have sent the concerned inputs by following the procedure to the M/s. Laxmi Ganapathi Manu .....

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