G.A. Brahma Deva, Member (J)

1. Since the issue involved is common and the appeals are inter-connected, they are, therefore, clubbed together and are being disposed of by this common order.

2. The point to be considered in these cases is whether the appellants are entitled for S.S.I. exemption under Notification No. 175/86 dated 1-3-1986 as amended by Notification No. 223/87 dated 22-9-1987 in respect of goods manufactured by them viz., L.P.G. Gas Stoves under brand name 'Hotline'.

3. Arguing for the appellants Shri V. Lakshmikumaran, learned Advocate, submitted that point at issue is to be decided with reference to the main appellants M/s. Opus India and if the Tribunal comes to the conclusion that they are entitled to claim S.S.I. exemption under Notification No. 175/86 as amended, it would not be any difficulty for the remaining appellants to succeed on this issue as they were licensed to manufacture the gas stove with brand name of 'Hotline'. He said that in the orders relevant to these appeals while denying the benefit of S.S.I, exemption under Notification No. 175/86, the Assistant Collector held that appellants were not entitled for exemption as the brand name 'Hotline' wa