2000 (11) TMI 677

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.....K. Chattopadhyay, JDR, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  Vide the order impugned, the appellants were ordered not to deliver the 'reconstituted tobacco' from their factory without trade brand of the product in terms of Rule 93 of the Central Excise Rules, 1944. 2. Shri J.P. Khaitan, learned Advocate appearing for the Appellants, invites our attention t....

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....hat assessee cannot be compelled to put a brand name to his product. In this context, he invites attention to the Circular No. 261/24/2/90-CX. 8, dated 16-5-1990 of the Central Board of Excise & Customs wherein it has been clarified that the brand name is to be indicated only when the product is sold with brand name. Further it clarifies that in the case where there is no brand name for a particul....