2001 (12) TMI 359

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....nand, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the benefit of small-scale exemption is available to the respondents M/s. Hemkunt Builders. 2. Shri M.P. Singh, ld. DR, submitted that the respondents manufactured concrete cement slabs which were marked "ESSAR"; that the Deputy Commissioner ....

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....d that the marking of the 'ESSAR' was not ought to have any effect on the admissibility of the benefit of the notification; that marking was done only to put identification mark on the slabs so as the place where slabs has been laid down, can be easily identified and cable can be protected; that the mark is not for the purpose of trading the slabs with the mark and therefore, it is not brand name ....