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Judgment
It is not in dispute that the respondent-assessee is a Small Scale Industrial Unit (SSI Unit). It claimed the benefit of Exemption Notification No. 1/93, dated 28-2-1993 and the successor notification as per which the SSI Units are not supposed to pay any excise duty. However, it is subject to the condition that such a SSI Unit is not using the brand name of other company which is not a SSI unit.
The benefit was sought to be denied to the assessee on the ground that it was using certain trade marks of M/s. Dai Ichi Karkaria Ltd. The Tribunal, however, found that this was not factually correct and the responsible officer of M/s. Dai Ichi Karkaria Ltd. itself had filed an affidavit stating that they were not using the said trade marks and had no objection if those trade names/marks are used by the assessee.
In view of the aforesaid evidence coming on record, we do not see any reason to interfere with the order of the Tribunal which is proper and legal.
The appeal is, accordingly, dismissed.