2015 (10) TMI 2149

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.... Panda, Sr. Adv., Mr. P. K. Mullick, Adv., Mr. Ajay Sharma, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Raghuraman, Adv., Mr. C. R. Raghavendra, Adv., Mr. Anand Sukumar, Adv., Mr. Bhupesh Kumar Pathak, Adv. And Mr. K. Rajeev, Adv. ORDER The respondent herein is a small scale industry and fulfils all the conditions to avail the benefit of SSI Exemption Notification No. 1/....

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....ecified goods are within the first clearances upto an aggregate value not exceeding rupees thirty lakhs in a financial year, the manufacturer of the specified goods gives a declaration that the specified goods shall be used as mentioned above; (ii) in any other case, the procedure set out in C.A. No. 2967/2006 etc. 1 chapter X of the said Rules is followed: ......................... .........

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....wn right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') that the assessee would be entitled to the aforesaid Exemption Notification. It may also be pointed out that show cause not....