2002 (1) TMI 633

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....r the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him for failure to deposit the entire duty and penalty demanded from and imposed on the appellant in the order of the Dy. Commissioner. 3.&emsp....

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....n the Tribunal had said that the fact that these goods bear upon them the brand name of another person was entitled to exemption disqualified them from the notification. This decision was pronounced on 26-5-2000. However, the same issue was considered by the Larger Bench in Prakash Industries v. CCE - 2000 (119) E.L.T. 30. In its order on 22-5-2000, the Larger Bench held that where the manufacture....