9911796707
TMI Blog1998 (9) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturing aerated waters with the brand name of another person. They claimed benefit of Notification No. 175/86-C.E., dated 1-3-1986 in respect of the said aerated water. The Revenue however, issued a show cause notice dated 18-2-1988 alleging that exemption notification will not be applicable to said goods because they are affixing the brand name of another person who is not eligible for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notification No. 175/86-C.E. its annual clearance being under 7.5 lakhs. This plea of the appellants has been discarded by the lower appellate authority on the ground that they have not produced any certificate of registration of the brand name owner with the concerned State Authorities for registration of small scale units. It has further been held by the lower appellate authority that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 175/86. The appellants fulfil the relaxation given in the paragraphs (a) and (b) and therefore production of evidence by way of registration with the Directorate of Industries in respect of brand name owner was not necessary for the appellants in order to avail of the benefit of Notification No. 175/86-C.E. Production of balance sheet indicating the clearances being less than 7.5 lakhs i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellants fall within page 7 of the notification, lies on the Revenue. As we have already observed that show cause notice does not disclose any evidence whatsoever to prove the initial burden. On the other hand, appellants have produced evidence to the effect that brand name owner was a SSI unit inasmuch as its production in the preceding year was less than stipulated limit of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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