2004 (7) TMI 416

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....ant. None, for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  This is revenue's appeal against the order-in-appeal passed by the Commissioner (Appeals), whereunder the department's appeal against the adjudication order was rejected. The respondents, M/s. Cyto Pharmaceuticals Pvt. Ltd., are engaged in the manufacture of P or P medicines falling under Chapter sub-heading No.....

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....der Notification No. 175/86-C.E. Hence, the show cause notice was issued to the respondents proposing denial of benefit of small scale exemption to the goods manufactured by them for M/s. Group Pharmaceuticals Pvt. Ltd. The Assistant Collector, on examining the issues and after "following his earlier decision" came to the conclusion that the clearances of goods of M/s. Group Pharmaceuticals Pvt. L....

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.... factories or (b)        from any factory, by one or more manufacturers had exceeded rupees two hundred lakhs in the preceding financial year. Provided that for the purpose of computing the aggregate value of clearances under this paragraph, the clearances of any excisable goods where a manufacturer affixes the specified goods with a brand name or trade nam....