9911796707
TMI Blog2005 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - These are Revenue appeals arising from Order-in-Appeal Nos. 54 & 55/01-C.E., dated 21-9-2001. The Revenue initiated proceedings against the assessee for denying the benefit of SSI exemption on the ground that the SSI exemption Certificate issued in favour of M/s. Aqua Mineral Pvt. Ltd. (AMPL) was not a proper Certificate and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that this ground was beyond the terms of show cause notice. Further, it was stated that M/s. Parle Export Ltd. had transferred the title and rights of 'Bisleri' brand name in favour of the SSI unit M/s. AMPL vide deed dated 17-11-1987. It was also stated that the Trade Mark Registry i.e. competent authority was also registered the trade name in favour of M/s. AMPL on 24-2-1989. The Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. Even on merits, he has rightly held that M/s. AMPL had become registered owner of 'Bisleri' and they were SSI unit. Therefore, the Order-in-Original is sustainable. He also noted that the Revenue cannot raise fresh ground and plead a new case beyond the terms of the show cause notice as held by the Apex Court in the case of M/s. Hindustan Polymers Co. Ltd. v. CCE, Guntur reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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