2002 (3) TMI 330

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....dhir Malhotra, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The proceedings in the present cases started with the issuance of show cause notice to the applicant for denying the benefit of small scale exemption under Notification No. 1/93-C.E. on the ground that they ....

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....omers of respondents were recorded and to the effect that they were receiving the goods from the respondents trading the goods as under the impression that these were of 'Ship' brand The Logo of Ship and 'New Ship' brand of the same style and colour and the packing material is also of similar type. The contention of the Revenue is that as the respondents are clearing the goods under the brand name....