2010 (2) TMI 1138

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..... ee appeals as the common question of law and facts are involved in the same. The revenue has filed these appeals challenging the impugned order dated 1-9-2003 (Annexure A3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, vide which, the respondent-assessee was granted SSI exemption. The orders passed by the Adjudicating Authority as well as by the Commissioner were se .....

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..... 35) E.L.T. A147 (Ker.)]. It was observed by the Kerala High Court that "since there was common ownership of brand name "summer treat", therefore, it cannot be said that it was owned by another person." A perusal of the aforesaid order passed by the Kerala High Court shows that the orders passed in case Elex Knitting Machinery Co. - 2003 (158) E.L.T. 499 which is impugned order in this case was up .....

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