ELEX INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The above captioned appeals have been filed by the appellants against the two impugned Orders one, dated 27 -3 -2002, vide which the Commissioner (Appeals) has affirmed the Order -in -Original passed by the Deputy Commissioner who confirmed the duty demand and imposed penalties on them as detailed therein and another against the Order, dated 30 -4 -2002 through which the Commissioner (Appeals) affirmed the Order of the Deputy Commissioner regarding confiscation of flat knitting machines and imposition of redemption fine and penalty on them as detailed therein.

(2.) The appellants are engaged in the manufacture of flat knitting machines. Being a SSI unit, they had been availing SSI exemption under Notification No. 1/93 -C.E., dated 28 -2 -93 as amended and subsequent SSI Notifications including No. 8/98 -C.E., dated 2 -6 -98. But they were found using the brand name "ELEX" on those machines which belonged to M/s. Elex Engineering Works and as such they were not entitled to avail the benefit of SSI notifications. The goods lying in the factory were seized by the Officers. They were, accordingly, served with two show cause notices, one raising the duty demand of Rs. 79,956/ - for the period 1 -4 -98 to 16 -9 -98 and imposition of penalty and another proposing confiscation of goods, imposition of penalty. After getting their reply, the Adjudicating Authority, confirmed the demand of duty and imposed equal amount of penalty payable with interest and also imposed separate penalty on Shri Jatinder Singh, Proprietor of the appellant's firm as detailed in the Order -in -Original, dated 27 -3 -2002. The adjudicating authority also ordered confiscation of goods, imposed redemption fine as well as penalty vide order, dated 30 -4 -2002 as detailed therein. The said orders have been affirmed by the Commissioner (Appeals).

(3.) We have heard both the sides.