1997 (2) TMI 316

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.... Shri R.K. Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Since the facts require for considering the disposal of the appeal are identical to those to be considered for disposal of the stay application we have decided, with the consent of both sides, to dispose of the appeal itself, after granting waiver of duty and penalty and after hearing both the sides. 2....

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....el industrial unit. The certificate was valid till 28th April, 1995. This unit otherwise satisfied the requirements relating to value of clearances etc. contained in the Notification. It was, therefore, entitled to the benefit of Notification. 3.  The Commissioner did not accept this contention. He said that M/s. Zaverchand Gaekwad had been closed from 1st April, 1993 and was not manufactu....

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....nefit of the Notification. We are in agreement with this reasoning. The view of the Commissioner and reiterated by the departmental representatives is that since M/s. Zaverchand Gaekwad was not availing of the Notification the appellant was not entitled to its brand name. The fact that Zaverchand Gaekwad Ltd. did not avail of the notification does not mean that it was not eligible for the notifica....