1998 (8) TMI 190

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.... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  In this appeal, the Revenue is aggrieved by the order of Collector of Central Excise (Appeals) extending the benefit of Notification 175/86 to the respondents herein on the ground that the brand name affixed upon the P or P medicines cleared by them belonged to a Unit which was registered as a SSI Unit viz. M/s Mayo Health C....

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....d during the month of December, 1988 to February, 1989, i.e. during the year 1988-89. This was not permissible in view of the fact that during the period in dispute, the respondents were clearing goods bearing brand name of M/s. Mayo Health Care who was not eligible for the grant of exemption under Notification 175/86 - since they were not registered at the material point of time and, therefore, t....