2000 (8) TMI 439

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....Singh, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by the Revenue is whether the Respondents can clear the goods affixed with the brand name of another person on payment of duty and the goods affixed with their own brand name without payment of duty simultaneously. 2. Shri Ashok Kumar, ld. D.R. submitted, that as per th....

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.... of excisable goods cleared without payment of duty; that the goods of fixed with the brand name of other person are not specified goods as the exemption contained in Notification 1/93 is not applicable to such goods. He relied upon the decision in the case of Jaina Detergent P. Ltd. v. CCE, Allahabad, 1999 (113) E.L.T. 613 (Tribunal) = 1999 (32) RLT 256 (CEGAT). 4. We have considered the ....