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2009 (5) TMI 265 - AT - 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 - 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. - This alphabet K cannot be claimed to be owned by any particular person. Therefore, the allegation that the excisable goods manufactured and cleared by the appellants were not eligible for the SSI exemption for the reason that they bore the brand name of another person is without basis. - Appellants had been denied the SSI exemption by the lower authorities without legal justification. In the result, the impugned order is set aside appeal is allowed
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