2004 (8) TMI 470

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..... espondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of the benefit of SSI exemption Notification No. 1/93, dated 28-2-1993 to the appellants. The benefit of this notification has been denied to them on the ground of having used the brand names "Philco", "Windsor and Wi .....

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..... ssure cookers under the brand names 'Philco', 'Windsor and Wilson'. The observations of the lower authorities that Shri M.L. Ahuja one of the partners of the appellants-firm and also proprietor of M/s. Philco Metal Industries and M/s. Philco Home Appliances respectively, had admitted the use of these brand names by the appellants in his statement, on the pressure cookers, are factually incorrect. .....

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