Per Jyoti Balasundaram : The respondents herein, manufacturers of Hot-Drink Dispensing machines and pre-mix of Coffee/Tea/Soup, are a SSI unit availing exemption in terms of Notification No. 1/93 dated 28.2.93. On noting that the assessee was affixing brand name "Fountain" belonging to one M/s. Fountain Netherlands Holding on their product, the department issued a show cause notice dated 4.1.95 proposing denial of SSI benefit for the period July to December, 1994 and this was followed by 8 periodical show cause notices covering the period upto September 1998 on the same issue. The notices were adjudicated by the Asstt. Commissioner of Central Excise vide order dated 29.9.2000, denying the benefit of SSI exemption and holding that pre-mixes of coffee/tea/soup are excisable and classifiable under CET Sub-headings 2101.10, 2101.20 and 2104.10 respectively. The benefit of modvat credit for the relevant period was also denied and a demand for Rs. 91,92,183/- was confirmed and a penalty of Rs. 10,000/- in respect of each show cause notice, totaling Rs. 90,000/- was imposed. The Commissioner (Appeals) vide his Order-in-Appeal dated 23.2.2001, on appeal filed by the assessee, held tha