( 1 ) THIS appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 30/4/2001. The question before the Tribunal was whether the respondents are entitled to exemption of Notification No. 8/98-CE dated 2/6/1998. Under this notification certain goods were exempted from payment of excise duty. However, the exemption was not available if the goods bore a brand name or trade name (whether registered or not) of another person. Explanation to the notification defines the brand name as follows:

"explanation.-FOR the purposes of this notification (A) brand name or trade name shall mean a brand name or trade name whether registered or not, that is to say, a name or a mark, such a symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. "

( 2 ) IT is an admitted position that the respondents are part of a group of companies which are: (a) M/s Mahaan Foods Ltd. , (b) M/s Mahaan