2005 (1) TMI 430

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..... (T)]. The issue involved in this appeal filed by Revenue is whether the benefit of Small Scale Exemption Notification is available to the Respondents M/s. Alamgir Chemicals Pvt. Ltd. 2. When the matter was called, no one was present on behalf of the Respondents. In fact the notice of hearing sent to the Respondents has been received back from the postal authorities undelivered. We, therefo .....

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..... has contended that the respondents had only changed their brand name from Tula to ACPL and not the monogram of weighing scale which is put on their products and as such the benefit of Notification No. 16/97 is not applicable. Reliance has been placed on the decision in the case of CCE, Trichi v. Rukmani Pakkwell Traders - 2004 (165) E.L.T. 481 (S.C.). 3. We have considered the submissions of lea .....

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..... f Para 4 of the Notification will be attracted and the benefit of the Exemption Notification will not be available to the Respondents. It has been held by the Supreme Court in Rukmani Pakkwell Traders that even a use of part of a brand name or trade name, so long as it indicates connection in the course of trade would be sufficient to disentitle the person from getting exemption under the notific .....

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