2009 (9) TMI 452

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..... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri R. Parthasarathy, ld. Consultant appearing for the appellants states that the impugned goods which were supplied to a public sector undertaking, namely, BSNL did not have any brand name/trade-name. Part of the appellant-company's name was embossed on the components to identif .....

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..... rger Bench decision in the case of Namtech Systems Ltd. v. CCE, New Delhi, 2000 (115) E.L.T. 238. He also cites para-7 of the decision of the Hon'ble Supreme Court in the case of CCE, Trichy v. Rukmani Pakkiwell Traders - 2004 (165) E.L.T. 481 (S.C.) to say that even a part of the brand name or trade-name of another person would disentitle a manufacturer from availing the small scale exemption. 3 .....

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