2004 (8) TMI 469 - AT - Central Excise

Summary

Issues: Denial of SSI exemption under Notification No. 1/93 based on the use of brand names 'Philco', 'Windsor and Wilson' on pressure cookers.

In this case, the appellants appealed against the denial of the benefit of SSI exemption under Notification No. 1/93 due to the alleged use of brand names 'Philco', 'Windsor and Wilson' on their pressure cookers. The department relied on the testimony of a partner of the appellants' firm to support their claim. However, upon review, it was found that the appellants were manufacturing pressure cookers under their own brand name 'Windsor', with no evidence to prove ownership by another party.

Furthermore, there was a lack of tangible evidence to substantiate that the appellants had ever used the brand names 'Philco', 'Windsor and Wilson' on their products. The lower authorities' assertion that the partner had admitted to such usage was found to be factually incorrect upon scrutiny of his statement. The partner only mentioned the use of 'Windsor' by the appellants and 'Philco' by a separate firm engaged in utensil manufacturing. The department failed to provide any evidence supporting the claim of brand name infringement by the appellants.

Based on the above analysis, it was determined that the appellants had not violated the conditions of the SSI exemption Notification No. 1/93. Consequently, the impugned order denying the exemption was set aside, and the appellants' appeal was allowed with any consequential relief as permissible under the law.