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2011 (1) TMI 1330 - SC - Central ExciseDenial of SSI exemption (under Notification No. 1/93-C.E., dated 28-2-1993) on ground that assessee is using brand name of another - case of the Revenue is that the appellants had used the brand name ‘K’ belonging VKPL on the excisable goods manufactured and cleared by them - Assessee has not adduced any evidence to substantiate that the logo ‘K’ belonged to others - Moreover, the appellants are not shown to have used the logo ‘K’ written in the peculiar design and style, embossed on the pumps manufactured by VKPL, had been embossed on pumps manufactured by the appellants.
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