2002 (7) TMI 786

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.... Respondent. ORDER Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of P & P Medicaments. A show cause notice was issued to the respondents for denial of SSI exemption on the ground that they were clearing the goods under the brand name of SYNTHIKO. The adjudicating....

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....of the goods in question. The respondents relied upon the decision of Tribunal in the case of Chemguard Coatings (P) Ltd. v. CCE, Chennai, [2000 (116) E.L.T. 43 (T) = 1999 (34) RLT 560] and in the case of Nippa Chemical (P) Ltd., Drewtreat Chemicals v. CCE, Madras [1998 (100) E.L.T. 490 (T)] = 1997 (23) RLT 826]. 4. In the present case, the applicants were clearing the goods in their own bra....