1998 (8) TMI 190

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal, the Revenue is aggrieved by the order of Collector of Central Excise (Appeals) extending the benefit of Notification 175/86 to the respondents herein on the ground that the brand name affixed upon the P or P medicines cleared by them belonged to a Unit which was registered as a SSI Unit viz. M/s Mayo Health Care P. Ltd. The ground of grievance is that although the registration of Mayo Health .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot permissible in view of the fact that during the period in dispute, the respondents were clearing goods bearing brand name of M/s. Mayo Health Care who was not eligible for the grant of exemption under Notification 175/86 - since they were not registered at the material point of time and, therefore, the Collector (Appeals) ought to have held that the embargo contained in paragraph 7 of Notificat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X