1998 (7) TMI 318

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....i D.S. Negi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The impugned order held that the appellant M/s Demech Erectors Pvt. Ltd. could not avail themselves of the benefit of small scale exemption as they were using the brand name of another. 2. The appellants have submitted that the finding is without any factual basis. The show cause notice had alleged that th....

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....cturers. Racold's name has been mentioned only to convey that servicing will be carried out by Racold. They have submitted that the order-in-appeal which denies them the benefit of small scale exemption has been passed only on the consideration that "Racold have a hand in the marketing of the said washing machines." They also submit that there is no basis to the observation in the order-in-appeal ....