2003 (6) TMI 243

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....as issued to the appellants for classifying the caps under Heading 6501.80 of Central Excise Tariff and for bags under Heading 6305.39 of Central Excise Tariff and for denying the benefit of Small Scale Exemption Notification on the ground that appellants are not entitled for the benefit of Small Scale Exemption, Notification as they were manufacturing and clearing branded goods. 3. The adjudicating authority classified the goods as proposed in the show cause notice and denied the benefit of Small Scale Exemption Notification. The adjudicating authority also ordered the confiscation of the goods which were found in the factory and gave option to the appellants to redeem the goods on payment of Rs. 75,000/- personal penalty of Rs. 1,....

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.... authorities on the ground that they were clearing the goods with the brand name of the others. The contention of the appellants is that they were clearing the goods with the brand name or logo Pepsi, Nike, Sterling Grand, Nestle, Doon School, Narula's, Bharat Shell, Grindlay's Bank, DCM motors, Discovery Channel, DIETCHE Bank Delhi Gold Club, G.E. power System Modi Revlon, Godfrey Phillips, Pandit & Co., Modicare, White & Mackay etc. The contention of the appellant is that except 'Nike', the other customers are not trading in the Caps and bags. They were using the Caps and bags as advertising material only. The appellants relying upon the decision of the Tribunal in the case of Model Soap Company v. Commissioner of Central Excise, Calcutta....