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TMI Blog2015 (8) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... packed - Held that:- Revenue, has submitted that the case of the Revenue is that in order to avail the benefit of the aforesaid Notification and to claim the SSI exemption, the Sanghi Group of Companies floated the respondent-company and allowed it to use the said mark/monogram. To put it otherwise, the submission is that it is a camouflage adopted by the respondent to wrongly avail the benefit. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bajaj, Ambarish Pandey, Rajesh Kumar and Anandh K., Advocates, for the Respondent. ORDER The respondent is a manufacturer of vulcanized rubber thread, narrow woven fabric containing elastomeric yarn and was availing benefit of SSI exemption under Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated 2-6-1998 and 8/99, dated 28-2-1999, from 1-4-1999. The Revenue issued a show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely vulcanized rubber, thread and elastic tape are not manufactured by any other company of Sanghi Group. He also relied on the Central Board of Excise and Customs circular dated 30-12-1988 where it was clarified that if particular trade mark is registered in favour of two manufacturers, one is not eligible to benefit of exemption cannot be denied to the other manufacturer. Aggrieved, the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s court in Civil Appeal No. 9157 of 2003 titled Commissioner of Central Excise, Hyderabad-IV v. M/s. Stangen Immuno Diagnostics decided on 19-3-2015 [2015 (318) E.L.T. 585 (S.C.)]. 3. Mr. Radhakrishnan, learned senior counsel appearing for the Revenue, has submitted that the case of the Revenue is that in order to avail the benefit of the aforesaid Notification and to claim the SSI exemption, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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