2007 (9) TMI 71

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..... ide u/s 209A of the CER,1944 - E/1656/2000-Mum - A/752/2007-WZB/C-II/(EB) - Dated:- 24-9-2007 - [Order per : K.K. Agarwal, Member (T)]. - The brief facts of the case are the appellant in this case is a trader dealing in household electrical items. The Central Excise Officers searched their premises and seized 90 pieces of "Cellonex" brand mixer-grinders valued at Rs. 97,566/- alleging that mix .....

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..... products which were cleared under SSI exemption to which M/s. Lalit Products were not entitled. There is no evidence on record to show that M/s. Hi-Tech Electronics were in knowledge that M/s. Lalit Products were not entitled to SSI exemption as "Cellonex'' brand name did not belong to them. On the other hand, we find that during investigation proceedings M/s. Lalit Products maintained that "Cell .....

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