1998 (9) TMI 192

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....nt. [Order per : P.C. Jain, Member (T)]. - The appellants herein are manufacturing aerated waters with the brand name of another person. They claimed benefit of Notification No. 175/86-C.E., dated 1-3-1986 in respect of the said aerated water. The Revenue however, issued a show cause notice dated 18-2-1988 alleging that exemption notification will not be applicable to said goods because they....

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....at the brand name owner M/s. Indian Beverages was entitled to the benefit of notification No. 175/86-C.E. its annual clearance being under 7.5 lakhs. This plea of the appellants has been discarded by the lower appellate authority on the ground that they have not produced any certificate of registration of the brand name owner with the concerned State Authorities for registration of small scale uni....

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.... this requirement has to be seen in paras (a) and (b) of Paragraph 4 of Notification No. 175/86. The appellants fulfil the relaxation given in the paragraphs (a) and (b) and therefore production of evidence by way of registration with the Directorate of Industries in respect of brand name owner was not necessary for the appellants in order to avail of the benefit of Notification No. 175/86-C.E. Pr....

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....ntained in Para 7 of the notification. We are, therefore, of the view that the onus to prove that the appellants fall within page 7 of the notification, lies on the Revenue. As we have already observed that show cause notice does not disclose any evidence whatsoever to prove the initial burden. On the other hand, appellants have produced evidence to the effect that brand name owner was a SSI unit ....