CCE Vs. FINE INDUS.

JUDGEMENT

(1.) This appeal has been filed by the Revenue against the impugned order -in -appeal vide which the Id. Commissioner (Appeals) affirmed the order -in -original of the adjudicating authority allowing the benefit of SSI exemption Notification to the respondents in respect of clearances of goods in question detailed in show -cause notice.

(2.) We have heard Shri A.S. Bedi, SDR for the appellant/Revenue and shri Ravi Ragavan, Consultant for the respondent/M/s . Fine Industries and ORs.

(3.) Ld. SDR has contended that the benefit of SSI exemption deserves to be denied to the respondents as they are using brand name "Bhalla Fine" on the disputed goods, which is similar to the brand name "Bhalla belonging to M/s . United Foundry and Engg. Works, but the authorities below have wrongly allowed the same. After going through the file, we find that contention of Id. SDR can not be accepted. Both the authorities below have recorded findings that the brand name 'Bhalla Fine' being used by the respondents is quite different and the goods on which they are using are also different than the goods being manufactured by M/s . United Foundry and Engg. Works who are owners of brand name "Bhalla" only and as such their case did not stand covered by the provisions of para -4 of SSI Exemption Notification No. 1/93 -CE. We do not find any material evidence on the record to disturb or reverse these findings of fact recorded by the authorities below.