Per V.K. Ashtana :

The Miscellaneous application seeks for correcting some typographical errors in the grounds of appeal pertaining to the name of the company.

2. After hearing both sides and verification, the Miscellaneous application is allowed.

3. This appeal is against the Order-in-Appeal No. 369/88 dated 21.2.89 passed by the Commissioner (Appeals) denying the benefit of Notification No. 175/86 on the ground that the appellants were using the brand name of another person was not entitled for the benefit of SSI Notification.

4. Vide our Miscellaneous Order No. 555/99 dated 16.06.99, the Miscellaneous Order No. 850/97 dated 11.09.97 was ordered to be recalled and listed for hearing today.

5. We have heard Sri Nazeer Abdullah, learned advocate for the appellants and Sri S. Sankaravadivelu, learned JDR.

6. The learned advocate submits that the Tribunal had made an error in treating the words "Produced under licence from: Ameron U.S.A." as well as the words "Marketed by Goodlass Nerolac Paints Ltd." as pertaining to a brand name as explained under explanation to Notification No. 175/86 because both these legends merely referred to the name of two companies namely name of the company