OSWAL BEVERAGES Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Final Order Nos. 1380 and 1381/2006

(2.) BY these appeals the assessee has challenged the correctness of the Order -in -Appeal No. 11/2005 CE. & 112/2005 CE. dated 27.10.2005. The appellants were claiming benefit of SSI Notification Nos. 08/2002 CE dated 1.3.2002 and 08/2003 dated 1.3.2003. The benefit of SSI exemption has been denied on the ground that although the appellants have transferred the trade mark in their favour by way of sale under a Deed of Agreement, the same has not been approved by Bureau of Indian Standards who are the authority for brand/mark certification. The learned Counsel fifes compilation of case laws and submits that the issue is covered in their favour by ratio of the following rulings: <FRM>JUDGEMENT_263_LAWS(CE)8_2006.htm</FRM>