TMI Blog2018 (11) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... . - No. E/ROM/50598/2018, E/ROM/50923/2018 in Appeal No. E/55654/2014-DB & E/ROM/50922/2018, E/ROM/50599/2018 in Appeal No. E/55657/2014-DB - MO/50757-50760/2018-EX[DB] - Dated:- 12-10-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri G.R. Sarkar, Advocate Shri P. Srivastava, Advocate for the appellant Shri R.K. Mishra, D.R. for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed is that, this Tribunal in para - 12 have held as follows: 12. We heard both sides and carefully perused the record. We note that M/s AEPL is a trading firm but were the owners of the brand names 'Eyeline' as well as 'Televista'. The documentary evidence recovered clearly show that M/s AEPL had sold goods with both the above brand names. It is further on record that only M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd in not allowing the SSI exemption benefit and more so in view of the ruling of This Tribunal in the case of Anil Pumps (P) Ltd. - 2005 (180) ELT 500 (Tri.-Del.), which have been upheld by Hon'ble Supreme Court reported as 2012 (281) ELT A105 (SC) relied on by the appellants. 5. Appreciating the mistake apparent on record, following the ruling of the Hon'ble Supreme Court in Ani ..... X X X X Extracts X X X X X X X X Extracts X X X X
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