2000 (7) TMI 198

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..... for our consideration is the eligibility to the benefit of small-scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 when the covers for the chokes were affixed with the brand name of ineligible persons, such as, M/s. Bajaj, M/s. Crompton and M/s. Mysore Lamps, etc. The Collector of Central Excise (Appeals) relying upon the Tribunal's decision as reported in 1991 (54) E.L.T. 153 (T .....

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..... sion also referred to by the learned Collector of Central Excise (Appeals). 4. We have carefully considered the matter. We find that the matter is entirely covered by the Larger Bench decision of the Tribunal in the case of Namtech Systems Ors., supra. It is also seen from the facts that the choke cover was affixed with the brand name of the ineligible persons. The choke as such cannot take an .....

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