1999 (6) TMI 77

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....r the Respondents. [Order per : P.C. Jain, Vice President]. - Matter called. None for the respondents. 2. Question involved in this appeal of Revenue is that whether the value of goods affixed with the brand name of another person who is not entitled to the benefit of Notification 175/86-C.E. and these being cleared on payment of duty in terms of para 7 of the said notification shoul....

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....a 7 of the notification are not within the scope of the notification itself. Therefore question of reckoning the same for computing the clearances under Clause (a) & (b) of para 1 of the notification does not arise. Revenue's reliance on Tribunal's judgment of East Zone Bench in the case of C.C.E. v. India Portteries Limited reported in [1993 (67) E.L.T. 294 (Tribunal)] is a misapplication of that....