(1.) THE facts leading to filing of these two appeals are, in brief, as under.
(2.) HEARD both the sides.
(3.) SHRI Govind Dixit, the learned DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that the dealers who have stated that during the period of dispute they were purchasing the pipe fittings bearing the brand name NN from M/s. Green Malleables, have not retracted their statements and hence those statements can be used against the Appellants, that though the order -in -original mentions the appellant's request for cross examination, the appellant never specified the names of the dealers whom they want to cross examination, that the plea regarding the cross examination was not made before the Commissioner (Appeals), that the Department relies upon the statement dated 27/1/01 of Shri Rajiv Kumar who is common person of M/s. Green Engineering Corporation, M/s. Green Malleables and M/s. Green Marketers and wherein he has stated that M/s. Green Engineering Corporation had shifted its casting and annealing operations to the factory of M/s. Green Malleables during January 2000 but later on they dropped the idea of shifting of the rest of their machinery and that the brand name of the pipe fittings is affixed at casting stage only, that from this statement it is clear that as early as in January 2000 itself, M/s. Green Malleables had started affixing the brand name NN on the pipe fittings manufactured by them and that in view of this, there is no infirmity in the impugned order, that perusal of the records resumed from M/s. Green Engineering Corporation reveals that M/s. Green Marketers had not purchased any pipe fittings from M/s. Green Engineering Corporation during the period from 01/01/2000 to 23/05/2000 and that in view of the above submissions, there is no infirmity in the impugned order.