2015 (9) TMI 1318

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..... ized Representative (DR) For the Respondent : None ORDER Per. B. Ravichandran :- The present appeal by the Revenue is against order dated 31/08/2005 of Commissioner (Appeals). The facts in brief are that the respondent were manufacturers of various types of agricultural implements, PD Pumps and parts etc. The respondent availed SSI exemption under Notification No. 8/2002-CE in respect of vari .....

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..... the original order and held that the value of clearance of goods with another persons brand name cleared and on full payment of duty cannot be included in the aggregate value and as such the appellant is not liable to any further duty. The present appeal is against this impugned order. In the appeal much emphasis has been made to the effect that there is no agreement or understanding with other ow .....

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..... nother person. The Revenues view is that the value of PD Pumps are also to be added to arrive at the SSI exemption limit. We find that the learned Commissioner (Appeals) examined in detail these issues and arrived at the categorical conclusion that the brand name Kalsi used by the respondent for PD Pumps belongs to M/s Kalsi Metal Works, Jallandhar only and that being the case no SSI exemption is .....

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