2000 (5) TMI 1038

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...., for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the appellants against the Order-in-Appeal dated 27-12-93 passed by the Collector of Central Excise (Appeals) vide which he had reversed the Order-in-Original of the Assistant Collector dated 19-8-91 allowing benefit of exemption Notification 175/86-C.E., dated 1-3-86 to them in respect of the g....

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....tice by alleging that they were not manufacturing the goods under the brand name of another ineligible person, but were doing so under their own name "Saroj Hardness Tester". The Assistant Collector accepted their version and dropped the proceedings against them through Order-in-Original dated 19-8-91. The Revenue, however, challenged that order of the Assistant Collector and Commissioner (Appeals....

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....roceed to decide the appeal on merits after hearing Shri Satnam Singh, SDR. 6. We have gone through the impugned order of the Collector (Appeals). The undisputed facts emerging from that order are, that the appellants are engaged in the manufacture of hardness testing machines falling under Chapter Heading 9024.00 of the CETA. They were, no doubt, on the metal plates indicating their own n....