VASANTHA PLASTICS Vs. CCE

JUDGEMENT

(1.) APPELLANT No. 1 is M/s. Vasantha Plastic Appellant No. 2 is Shri Koteshwara Rao, Proprietor of M/s. Vasantha Plastics. Revenue proceeded against appellant 1, a proprietary unit availing benefit of SSI exemption on the ground that they used the trade mark 'Kumar' belonging to another unit namely M/s. Rump Industries. The Adjudicating Authority confirmed the demand of Rs. 16,653/ - and imposed penalty both on Appellant 1 & 2 under various provisions of the Central Excise Act and Rules. The effect of the adjudication order is denial of SSI exemption to Appellant No. 1. The Commissioner (Appeals) upheld the Adjudication Order. The appellants have come before this Tribunal for relief.

(2.) SHRI G. Sarabeshwara Rao learned Consultant appeared for the appellants and Shri R.V. Ramakrishnappa learned JDR, for the Department.

(3.) IN view of the above observations we allow the appeals with consequential relief.