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2008 (9) TMI 232 - AT - Central ExciseBenefit of SSI exemption under Notification 1/93 – brand/trade name of another person - as the goods bore the brand name “Cyclone” and “Uniflow” owned by M/s. RMEL & M/s. REUL respectively along with the “trifid logo” which logo has not been found or established to belong to or to be owned by M/s. Remi Udyog as alleged by the Revenue – no director of REMI Udyog cross-examined – moreover, said logo appears to a common design/symbol which can be used by any manufacturer - finding of the Commissioner that M/s. RMEL & M/s. REUL are eligible to benefit of Notifications, is sustainable
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