9911796707
TMI Blog1999 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 175/86 does not 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be discharged by them, is appropriate 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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