2004 (6) TMI 404

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....ppellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Luxmi Steel Rolling Mills, is whether the value of clearances of the goods bearing the brand name of another person, is required to be computed for determining the aggregate value of clearances for the purpose of availing the small-scale exemption ....

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....d denied to have ever asked the appellants to use the brand name on the goods manufactured by them. The Revenue has, therefore, contended that as the goods were not required to be branded, the value of the clearances of such goods has to be included for the purpose of computing the aggregate value of clearances. After considering the submissions of both the sides, we observe that it has not been d....