2006 (3) TMI 482

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....t. Shri S. Das, SDR, for the Respondent. [Order per : S.S. Kang, Vice- President]. - Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Small Scale Exemption Notification is being denied on the ground that appellants are clearing the goods with the brand name, which belongs to other persons. On ....

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....ce denying the benefit of Small Scale Exemption notification on the ground that appellants are clearing goods without any brand name but the brand name is being fixed on their behalf by M/s. Jahan Enterprises. The Adjudicating authority confirmed the demand and also confiscated the goods manufactured by the appellants, which were seized at the time of visit. 3. The contention of the appell....

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....nded goods were cleared by the appellant, the benefit of notification was rightly demanded. 5. We find that in this case nothing was recovered from the applicants place, which shows that applicants were clearing the goods with the brand name of "Elements". The goods were cleared under invoices to M/s. Verve Marketing Pvt. Ltd. It has come on record that M/s. Verve Marketing Pvt. Ltd. was i....