2003 (11) TMI 422

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..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - The issue relates to denial of SSI exemption in terms of Notification No. 1/93. 2. According to the Department, since the appellants are using the brand name 'Rose' belonging to others, SSI exemption in terms of Notification No. 1/93 cannot be extended. 3. In support of the appeal, it was submitted on behalf o .....

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..... g the brand name 'Rose'. 5. On going through the facts and circumstances and taking into consideration the case law referred to by the Counsel, we are of the view that since the brand name 'New Rose' is different from the brand name 'Rose', it cannot be said that they are using the brand name of other person. Accordingly, we accept the plea of the party and appeal is allowed with consequenti .....

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