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TMI Blog2011 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... group company M/s. ACCEL Automation Ltd. may bear different names, but both bear a common monogram, which is admittedly used by all the group companies - It has also been observed therein that M/s. ACCEL Automation Ltd. were in existence in the market and were using the monogram in the form of a triangle mark on their computers as a brand name - SSI exemption not available. - E/690/2003 - 71/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rays for setting aside the impugned Order-in-Appeal and restoring the impugned Order-in-Original. 3. Shri Dwarakesh, learned Advocate appearing for the respondents states that the respondents are entitled to the small scale exemption as they are making a brand of computers different from those made by M/s. ACCEL Automation Ltd., though both the companies have used the same monogram on their comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the small scale exemption Notification clearly includes a monogram. Further, the computers manufactured by the respondents and the computers manufactured by their group company M/s. ACCEL Automation Ltd. may bear different names, but both bear a common monogram, which is admittedly used by all the group companies. We also find that the impugned Order-in-Original has clearly brought out the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of Rukmani Pakkwell (supra) relied upon by the lower appellate authority for setting aside the order of the original authority, as pointed out by the learned SDR, has also been reversed in the mean time by the Hon ble Supreme Court. As such, the impugned order passed by the lower appellate authority requires to be set aside. We order accordingly and allow the appeal of the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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