Per V.K. Agrawal:

The issue involved in this appeal, filed by M/s. Chopra Appliances, is whether they were affixing the excisable goods, manufactured by them, with the brand name of another person, making them ineligible for the benefit of exemption from payment of duty under Notification No. 1/93-C.E., dt. 28.2.1993.

2. Shri K.K. Anand, Id. Advocate, submitted that the Appellants manufacture LPG stoves under their own brand names 'Snap' and 'Trendy'; that along side these brand names, they were also mentioning 'A SKN Product' that since their goods were bearing their own brand names, they were availing the exemption under Notification No. 1/93-C.E. that however the Dy. Commissioner, Central Excise, under Adjudication Order No. 83/97 dt. 26.11.1997 confirmed the demand of duty amounting to Rs. 2,37,819/-under Section 11A (1) of the Central Excise Act for the period from 1994-95 to 1996-97, imposed a penalty of Rs. 2 lakhs and confiscated the goods worth Rs. 4,51,200/- seized from their premises with an option to the appellants to redeem the same on payment of fine of Rs. 1 Lakh, holding that the brand name "SKN" belongs to M/s. SKN Gas Appliances, engaged in the manufacture of L