TaxTMI 
TaxTMI 
2001 (3) TMI 366
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..... [Order per : C.N.B. Nair, Member (T) ]. - The appellant is a Small Scale manufacturer of weighing scales. The goods are manufactured under an agreement with Terraillon of France. Small scale units were eligible to exemption under Notification No. 175/86, subject to the condition that goods bearing the brand name of another person would not be eligible for the exemption. In the impugned o....
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....f brand name of another person would not make them ineligible for exemption. This was so because the High Court of Allahabad had stayed the operation of the provision relating to denial of exemption to the goods having the brand name of another person. Apart from these submissions, the Learned Consultant also stated that the duty demand in the present case is excessive inasmuch as entire sales rea....
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....rand name of another person as a job work. The appellant only mentioned "not applicable" while filing the declaration. The Learned DR submitted that the Tribunal has held in the case of Sonoma Aromatics (P) Ltd. v. C.C.E., Bangalore reported in 1995 (78) E.L.T. 285 (T) = 1994 (5) RLT 460 (CEGAT-C) that non declaration of brand name would amount to suppression of facts. He also submitted that this ....
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....115) E.L.T. 238 that the use of a brand name of a foreign company would also bring the goods within the scope of the exception in respect of branded goods in Notification No. 175/86. The appellant's defence raised on the ground of bona fide belief also is not acceptable in the present case inasmuch as the stay order of the Allahabad High Court in petition filed by other parties could not be treate....