2004 (8) TMI 507

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..... : S.L. Peeran, Member (J)]. This Revenue appeal arises from Order-in-Appeal No. 1244/99-C.E. dated 28-11-99 by which the Commissioner (Appeals) has noted that the marking online on the goods is not a trade name and brand name and on that ground has held that the assessee is entitled for the benefit of the exemption Notfn. No. 1/93. He has set aside the demands and penalty imposed in Order .....

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..... is no connection between the word online with the goods manufactured by the assessee. We also find that the issue is covered by the judgement rendered in the case of Jindal Brothers India Ltd v. CCE, Delhi [2002 (146) E.L.T. 65 (Tri. - Del.)] relied by the Counsel for assessee. In view of the considered order passed by the Commissioner we do not find any merit in this Revenue appeal and the same .....

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