2005 (7) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (T)]. - Heard both sides at length. The appellants manufacture Plywood, Flush Doors and Blockboard on which they have been claiming small scale exemption. It is the case of the Department that they have used a monogram "Ram's" belonging to and registered by M/s. Ram Decorative and Industrial Laminates Ltd. and hence they are not eligible for small scale exemption. Shri Hitesh Shah, learned SDR a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was not manufacturing the same goods as was being manufactured by the appellants. Hence, they claim that there was no need for making a declaration in the classification list regarding use of brand name belonging to the aforesaid manufacturer and that for failure to make such a declaration, extended time period cannot be invoked. They also cite in their support the ratio of the Tribunal's decisio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9 (Tri.) (5)     Pahwa Chemicals P. Ltd. v. CCE - 2002 (142) E.L.T. 106 (Tri.) (6)     Beco Chemicals P. Ltd. v. CCE - 2003 (156) E.L.T. 668 (Tri.) (7)     Filtech Pharma v. CCE - 2000 (120) E.L.T. 372 (Tri.) (8)     Avery India Ltd. v. CCE - 1999 (114) E.L.T. 217 (Tri.) (9)     Agrico Engg. v. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X