2007 (4) TMI 55

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..... Commissioner of Central Excise, Aurangabad who has confirmed a differential duty demand of Rs. 31,20,000/- together with interest and imposed equal amount of penalty upon the appellants herein by denying the benefit of relevant Small Scale Exemption Notification on PVC Pipes manufactured and cleared by the appellants during the period 1999-2000 to 2003-2004 on the ground that they used the Brand n .....

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..... ely applicable to the facts of the present case. Further, we also note that the name "Paras" has been registered in the name of the Individual Director in respect of Rigid PVC Pipes and Hose Pipes w.e.f. 16-10-1995 and therefore, it cannot be said that the appellant used the Brand name belonging to the other person so as to disentitle them to the benefit of SSI Exemption. 3. In the light of the a .....

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