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2010 (3) TMI 556 - AT - Central ExciseSSI - Brand name - The demand has been confirmed on the ground that appellant was using the brand name "Sudhir Gensets" which was also used by another unit as "Sudhir Engineering Company". Plea that "Sudhir" a common name, cannot be considered as brand name at all and be connected to manufacturer. Held that - Sudhir engg. Manufacturing same product from 1995, assessee started subsequently under same brand name. Management of Companies same. Intention to capitalize on popularity of name Sudhir. SSI exemption not available.
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