2018 (9) TMI 1901

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...., for the Appellant (s) Shri k. Chowdhari, Suptd. (A. R.) for the Revenue ORDER Shri V. Padmanabhan The present appeal is against the Order-in-Appeal No. 18/KolV/2010 dated 19/02/2010. The appellant is in the business of printing of stationery, diaries, calenders, brochures etc. They were availing the benefit of small scale exemption under Notification No. 08/2018-CE dated 01/03/2003. ....

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.... on behalf of the appellant. The Revenue is represented by K. Chowdhary, the Ld. DR. 3. The appellant have submitted a letter dated 18/06/2018 in which they have requested that the appeal may be decided on the grounds raised in appeal as well as the written submissions filed by the appellant. 4. The Ld. DR on behalf of the Revenue reiterated the findings of the impugned order. 5. The SSI ....

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....neither a manufacturer nor a trader of diary. They have relied on the clarifications of the CBEC vide Circular No. 71/71/94-CX, dt. 27/10/1994. 6. The CBEC has clarified in the above Circular that the mischief of the provisions relating to brand name will be attracted only if both the conditions listed below are satisfied. (i) Such brand name must be indicated in connection with the branded ....