2003 (8) TMI 258

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...., SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants filed these appeals against the demand of duty on M/s. Sirocco Pressing Pvt. Ltd. and imposing of penalty as well as on the Chairman and Managing Director of the Firm. 2. The appellants are manufacturing Clutch plates and Pressure plates of the Motor Vehicle and were availing the benefit of Small Scale Exem....

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....msp;The contention of the Revenue is that the appellants are manufacturing the goods with the Brand name which was registered in the name of the other manufacturer, therefore, are not entitled for the benefit of Small Scale Exemption Notification. 6. We find that in the present case, the appellants are manufacturing Clutch plates and Pressure plates of motor vehicles under the Brand name of ....