1999 (8) TMI 196 - AT - Central Excise

Summary

The appellants filed a Restoration Application as their appeal was dismissed for non-compliance. They manufacture Plaster of Paris under the brand name "CADILA" and were denied Small Scale Exemption initially. However, it was found that the brand name had been transferred to the appellants before the period for claiming the exemption. The appeal was allowed, and the appellants were granted the Small Scale Exemption benefit.