2000 (2) TMI 616

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..... Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  There are two appeals, arising out of a common Order-in-Appeal, dated 16-11-1992 filed by M/s. C.P. Shukla Pump Industries Pvt. Ltd. and M/s. Graceflow Corporation and as such are being disposed of by one common order. 2. When the matters were called, no one was present on behalf of both the Appellants.....

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.... Notification No. 223/87, dated 22-9-1987, Superintendent Central Excise wrote a letter dated 28-10-1987 to both of them to furnish details regarding manufacture of excisable goods under a brand name, name and address of owner, etc.; that they, under their letters November, 1987, intimated the requisite particulars to the Superintendent; that subsequently they filed various classification lists in....

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....isputed by the Revenue that it was informed by the Appellants that "wasp" brand name belonging to a trader was used in respect of ejecto pump. The Appellants have clearly mentioned in the classification list. The use of "wasp" brand name in respect of other pumps. The Department cannot allege suppression of facts only on the ground that use of brand name in respect of sewage effluent pump was not ....