2005 (9) TMI 335

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is Revenue's Appeal against Order-in-Appeal No. 284/99, dated 29-9-1998 passed by the Commissioner (Appeals), Chennai. 2. The respondents manufactured drugs on their behalf and also on behalf of the Lupin Laboratories. They were availing the benefit of SSI exemption under Notification No. 1/93. Revenue pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used another persons brand name they have to pay full duty and they are not entitled for the benefit of Notification No. 1/93. In this manner of distinguishing their clearances the respondents are eligible for exemption for their products made as SSI unit without clubbing the clearances made on behalf of Lupin. Hence the Commissioner (Appeals) set aside the order of the original authority. Aggriev....