9911796707
TMI Blog2013 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : None PER : S S Kang When the case was called none appeared on behalf of the respondent in spite of notice. On the last date of hearing also none appeared for the respondent in spite of notice. In these circumstances, the appeal is being taken up for hearing in the absence of the respondent. 2. Heard the learned Additional Commissioner (AR) for the Revenue. The Revenue filed thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borator. The adjudicating authority denied the benefit of the Small Scale Industries exemption Notification and confirmed the demand and imposed the penalties. 5. The respondent filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order held in favour of the respondent. 6. The Revenue relies upon the decision of the Larger Bench of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em were cleared with the brand name 'CDraise'. The Authorised Signatory also admitted that the respondents are also affixing similar logo of 'CDraise' on the labels affixed on the machines. 8. The issue in this appeal is whether the respondents are entitled for the benefit of SSI exemption Notification No. 8/98-CE when the goods manufactured were affixed with the brand name of the foreign collabo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. We find the ratio of the decision is fully applicable to the facts of the present case. In view of this the impugned order is set aside and the appeal filed by the Revenue is allowed. Consequently, the order passed by the adjudicating authority is restored.
9. The Cross Objections filed by the Respondents are also disposed in the same terms.
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