2001 (12) TMI 359

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..... awal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the benefit of small-scale exemption is available to the respondents M/s. Hemkunt Builders. 2. Shri M.P. Singh, ld. DR, submitted that the respondents manufactured concrete cement slabs which were marked ESSAR ; that the Deputy Commissioner under the Adjudication Order No. 9/2000, dated 28-2-2000 denied t .....

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..... he admissibility of the benefit of the notification; that marking was done only to put identification mark on the slabs so as the place where slabs has been laid down, can be easily identified and cable can be protected; that the mark is not for the purpose of trading the slabs with the mark and therefore, it is not brand name of any person. Reliance was placed by him on the decision in the case o .....

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..... re not being traded it cannot be said that the name is used for indicating the connection during the course of trade. Accordingly, the mischief of para 4 of the Notification No. 16/97 is not attracted. This was the view held by the Tribunal in both the decisions, relied upon by the ld. Advocate for the respondents. Following the ratio of these two decisions, we reject the appeal filed by the Reven .....

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