Per P.S. Bajaj : This appeal has been filed by the Appellants against the impugned Order-in-Appeal vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the Additional Commissioner who confirmed the duty demand and imposed penalties on the Appellants as detailed therein.

2. The Appellants are engaged in the manufacture of flat knitting machines. They had been availing the SSI exemption under Notification No. 1/93-CE dated 28.2.93 as amended. But they were found using the brand name "ELEX" on those machines which belonged to M/s. Elex Engineering Works and as such according to the C.Ex. authorities they were not entitled to avail the benefit of said notification. They were, accordingly, served a show cause notice raising the duty demand of Rs. 12,21,834/- for the period 1.10.94 to 16.9.98 and proposing imposition of penalty and payment of interest. After getting their reply, the Adjudicating Authority confirmed the demand of duty and imposed equal amount of penalty payable with interest and also imposed separate penalty on Shri Pritam Singh, Proprietor of the Appellant's firm as detailed in the Order-in-Original. The said order has been affirmed by the Comm