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TMI Blog2006 (2) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and sold by them' - Held that:- Appellant was served with a Show Cause Notice dated 14-9-1965 for the period April, 1995 to July, 1995 stating therein that the appellant had manufactured and cleared goods valued at Rs. 61,87,472/- during the period April, 1995 to July, 1995 by affixing brand name 'SANT' after discharging slab wise rate of duty at the rate of 5% and 10% ad valorem under small sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 15-2-2006 - Ashok Bhan and S.H. Kapadia, JJ. [Order]. - This order shall dispose of these appeals as the point involved in these appeals is the same. For the sake of convenience, the facts are taken from Civil Appeal No. 4505 of 2003. 2.This is a statutory appeal under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') against the Final Order No. 469/2002-B, dated 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the seven partners of M/s. Sant Brass Metal Works. The Partnership was dissolved in the year 1986 and Ram Parkash Sikka withdrew himself from the Partnership. In the Dissolution Deed, it was provided that: "It is also mutually agreed that the retiring partner shall be at liberty to manufacture and sell only non-ISI items under the 'SANT' Reg. Trade Mark as detailed in the Price List No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 10% ad valorem under small scale exemption whereas such branded goods were liable to duty at the rate of 15% ad valorem. That the benefit of exemption of Notification No. 1/93-C.E., dated 28-2-1993, as amended, was not available to the specified goods bearing a brand name or trade name (registered or not) of another person. 8.Appellant filed its reply to the show cause notice. 9.The Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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