2002 (7) TMI 786

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..... gainst the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of P P Medicaments. A show cause notice was issued to the respondents for denial of SSI exemption on the ground that they were clearing the goods under the brand name of SYNTHIKO. The adjudicating authority denied the benefit of small scale exempt .....

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..... respondents relied upon the decision of Tribunal in the case of Chemguard Coatings (P) Ltd. v. CCE, Chennai, [2000 (116) E.L.T. 43 (T) = 1999 (34) RLT 560] and in the case of Nippa Chemical (P) Ltd., Drewtreat Chemicals v. CCE, Madras [1998 (100) E.L.T. 490 (T)] = 1997 (23) RLT 826]. 4. In the present case, the applicants were clearing the goods in their own brand name and were simply mentionin .....

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