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TMI Blog2017 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... dent(s) ORDER The Revenue is in appeal against the impugned order wherein authorities below have granted SSI exemption to the respondents. 2. The facts of the case are that the respondents are manufacturing of Universal Joint Cross (Auto Parts) and availing SSI exemption under Notification No. 08/2003-CE dt. 01.03.2003. The allegation of the Revenue is that respondent is manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that as during the course of investigation, the brand name Emmbros was found to belong to the distributor as packing material and printed material were also found bearing mark "Emmbros" from the custody of distributor and name of the distributor is also Emmbros Auto Mobile Ltd. Therefore, it is quite clear that the "Emmbros" brand name belongs to the distributor who is other person, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Notification Exemption is not available to the excisable goods which are affixed with the brand name of another person. Therefore, to deny exemption it becomes important to prove that the brand names used by the Respondent belong to the other persons. It is observed that Sh. Rohit Gupta, partner of the Respondent in his statement dt. 03.01.2006 had stated before the investigating authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; The said observation of the Ld. Commissioner (Appeals) has not been disputed by the Revenue, therefore, the allegation of the Revenue is only on assumptions and presumptions without any documentary evidence. In that circumstances, we do not find any infirmity in the impugned order, the same is upheld. 8. Accordingly, the appeal filed by the Revenue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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