1999 (3) TMI 427

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..... Peeran, Member (J)]. This appeal arises from Order-in-Original No. 6/90, dated 01-02-1990 passed by Additional Collector of Central Excise, Coimbatore, confirming duty demand of Rs. 62,586.72 under Rule 9(2) of Central Excise Rules read with Section 11A of Central Excise Act and also imposed a penalty of Rs. 5,000/-. The appellants have been denied the benefit of SSI Notification No. l75/86 .....

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..... h use of house name or initials of the institute would not come within the mischief of brand name . The brand name is clearly defined as a name which is affixed in the goods and the goods are sold and recognised in the trade by that name. He submits that in the instant case P.S.G. refers to the name of the institute and not to the goods. He also submits that the issue pertaining to affixing the h .....

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..... rand name of another unit and are not entitled to the benefit. In the present case the Additional Collector has not given any finding as to how the name of an industrial institute with their initials P.S.G. is considered to be a brand name for the base plates. The initials P.S.G. refers to the industrial institute and merely because the industrial institute s initials are incorporated on the i .....

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