1999 (5) TMI 231

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.... Shri T. Premkumar, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of aerated waters under different brand names classifiable under sub-heading No. 2202.12. The appellants filed a Classification List with its jurisdictional Central Excise Authorities claiming the benefit of small scale exemption under Notification No. 175/....

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.... their claiming S.S.I. exemption Notification No. 175/86 does not arise at all. Accordingly, the notice proposed to deny the benefit of exemption Notification No. 175/86. During adjudication, it was observed by the adjudicating authority that M/s. LFFL had applied for registration, after the issuance of the show cause notice which was not given to them as yet. As such M/s. LFFL cannot be held to b....

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....ra (7) is upon the Revenue and is required to be discharged by them, is appropriate in the facts and circumstances of the case. The appellants before us still maintain that the said brand name - `CITRA' belongs to M/s. LFFL who are small scale industrial Unit entitled to the benefit of exemption Notification No. 175/86, dated 1-3-1986. If that be so then the appellants would not be hit by Para (7)....