2004 (7) TMI 416

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..... [Order per : K.D. Mankar, Member (T)]. This is revenue s appeal against the order-in-appeal passed by the Commissioner (Appeals), whereunder the department s appeal against the adjudication order was rejected. The respondents, M/s. Cyto Pharmaceuticals Pvt. Ltd., are engaged in the manufacture of P or P medicines falling under Chapter sub-heading No. 3003.10. In their classification list e .....

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..... the show cause notice was issued to the respondents proposing denial of benefit of small scale exemption to the goods manufactured by them for M/s. Group Pharmaceuticals Pvt. Ltd. The Assistant Collector, on examining the issues and after following his earlier decision came to the conclusion that the clearances of goods of M/s. Group Pharmaceuticals Pvt. Ltd., by the respondents cannot be treate .....

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..... two hundred lakhs in the preceding financial year. Provided that for the purpose of computing the aggregate value of clearances under this paragraph, the clearances of any excisable goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification shall not be taken i .....

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