Cce, Madurai vs M/S. Fine Cables Industries on 10 February, 2010
4. It is seen that appellants have claimed that they were using the brnad name of Kirti on valves and cocks for the last 35 years and it was their own brand name. They also referred to other four show cause notices issued to them on the same ground which were dropped by Commissioner (Appeals) vide its order in appeal No. 848/CE/CHD/04 dated 30.12.04. There is nothing on record to show that the said order in appeal of Commissioner (Appeals) was appealed against by the Revenue. Apart from that we note that during the period there were decisions laying down that if the brand name is being used on two different products, the debarring clause of small scale exemption notification would not get attracted. Reference in this regard is made to Larger Bench decisions in the case of CCE Chandigarh vs. Fine Industreis [2002 (146) ELT 53 (Tri-LB)] as also to the Supreme Court in the case of CCE Chandigarh vs. M/s. Bhalla Enterprises [2004 173 ELT 225 (SC)].