1999 (5) TMI 231

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..... : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of aerated waters under different brand names classifiable under sub-heading No. 2202.12. The appellants filed a Classification List with its jurisdictional Central Excise Authorities claiming the benefit of small scale exemption under Notification No. 175/86, dated 1-3-1986. The present dispute relates to the appe .....

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..... arise at all. Accordingly, the notice proposed to deny the benefit of exemption Notification No. 175/86. During adjudication, it was observed by the adjudicating authority that M/s. LFFL had applied for registration, after the issuance of the show cause notice which was not given to them as yet. As such M/s. LFFL cannot be held to be brand name owner of `CITRA . However, there was no other allega .....

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..... priate in the facts and circumstances of the case. The appellants before us still maintain that the said brand name - `CITRA belongs to M/s. LFFL who are small scale industrial Unit entitled to the benefit of exemption Notification No. 175/86, dated 1-3-1986. If that be so then the appellants would not be hit by Para (7) of the said notification. We find that this fact needs verification at the o .....

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