2005 (10) TMI 394

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....ds cleared by the respondents to M/s. Maruti Udyog Ltd. during 1988-89 to 1992-93. The subject goods had been affixed with labels bearing the logo of M/s. Maruti Udyog Ltd., with the words 'COX' and 'MARUTI' respectively, above and below the logo. The department had alleged that such brand name shown on the product label was indicative of connection between the goods and M/s. Maruti Udyog Ltd. who were not eligible for SSI exemption and, therefore, the branded goods were hit by the bar created in para 7 of Notification No. 175/86-C.E., dated 1-3-86, wherein it had been provided that the benefit of exemption under the notification would not be available to excisable goods cleared with the brand name of another person who was not eligible for....

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.... review order on 8-12-95 itself. Thus, the Collector's order was reviewed within the period of limitation. The preliminary objection stands overruled. 3. After hearing both sides on the substantive issue arising in this case, we have found that the assessee had filed Appeal No. E/184/1995/MAS with the Tribunal against the demand of duty confirmed by the Collector against them in respect of the goods cleared by them to another customer, M/s. Premier Automobiles Ltd. The said appeal was disposed of by this Tribunal by Order No. 2578/96, dated 3-12-96. It is pertinent to note that, in para 3 of the said order, this Bench upheld the view taken by the Collector with regard to the clearances made to M/s. Maruti Udyog Ltd. by the assessee ....