- (1.) This is not in dispute that the respondent is an SSI unit. However, it was denied exemption from Excise duty admissible under Notification No. 1/93-C.E., dated 28-2-1993 on the ground that it was using branded name of another person and therefore in terms of para 4 of the said Notification it was not entitled to the exemption.
(2.) However, we find that finding of fact is recorded by the Tribunal in the impugned judgment that the respondent assessee was not using the branded name of another person and the name used was the surname of the Director of the assesse, viz., 'PETHE'. This finding of fact which clearly means that the case does not fall within the mischief of para 4 of the aforesaid Notification No. 1/93.
(3.) The appeal is accordingly dismissed. Final Result : Dismissed ;