2005 (7) TMI 272

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..... als are being disposed of by this common order as they arise from 'same common proceedings' on the issue of brand name affixed on the machinery resulting in denial of SSI Exemption. 2.(a) Appellants in E/3110/01 are M/s. Nilon Machine Tools who had filed declaration to avail SSI benefit and exemption from Registration. They were manufacturers of machine tools. The officers visited the premises s .....

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..... a common name in Gujarat. The style adopted is sufficient to call it a brand name to bring in the bar in notification for SSI Exemption. We do therefore find the liability to duty of Rs. 6,86,541/- to be upheld, we find no reason to bring in the bar of limitation under Section 11A(1) in the facts of this unit on basis of declaration made. The demand is for the period 1994-95 to 1998-99 and the pen .....

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