The biscuits were sold under the brand name "Meghraj".Under show cause notices it was alleged that the appellants herein (assessee) have sold the biscuits under the brand name "Meghraj",which was a registered trade mark of Kay Aar Biscuits (P) Ltd.who was using the said trade mark on manufacture of biscuits themselves,and,therefore,the appellants were not eligible to the benefit of SSI Notification No.1/93-CE dated 28.2.1993 as amended by Notification No.59/94-CE dated 1.3.1994