1996 (7) TMI 142

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..... s, 1944, exemption from excise duty was granted in favour of certain small scale industries manufacturing aerated waters upto an aggregate pecuniary limit prescribed therein. This Notification was subsequently replaced by another Notification dated 22-4-1982. One of the clauses of the said Notification provided that where aerated waters are sold under a trade mark, or under a brand name, and such .....

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..... v. Paliwal Electricals (P) Ltd. Ors - 1996 (83) E.L.T. 241 (S.C.). By this decision the similar stipulation in another Notification No. 175 of 1986 dated 1-3-1986 came to be upheld. In view of the same, the learned counsel for the appellants fairly states that the issue is covered against the assessees in view of the aforesaid decision of this Court. Hence, the appeals must fail. They are dismis .....

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