TMI Blog2004 (12) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against the impugned order-in-appeal by the appellants vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty demand with penalty on the Company appellant No. 1 and personal penalty on its Director appellant No. 2. 2. The issue involved in this appeal relates to denial of SSI exemption under Notification No. 8/2001 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in his individual name and not in the name of his separate firm M/s. AEW. Therefore, by using these brand names in the appellants company wherein he is Director, he cannot be said to had used brand name of another person. That being so, the appellants could not be denied the benefit of SSI exemption notification in question. 4. Apart from this, in our view, demand for the period prior to Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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