2007 (8) TMI 287

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....for the Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri M.N. Saiyed, Consultant and Shri Samir Chitkara, SDR we find that the appellants were engaged in the manufacturing of textured yarn, on job work basis and was availing the benefit of small scale exemption under Notification No. 1/93. T....

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.... yarn" and not 'textured dyed yarn'. As such, it cannot be said that the brand name of principle manufacturer is being used by them. In fact he draws our attention to the Panchnama, which reveal the balance of yarn as 'nil' which has been stressed to show that no slips were found pasted on the cartons and the same were recovered from the drawer. In any case, our attention has been drawn to the sai....

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....e receiving raw material from various manufacturers and the said slip is sent by the owner of Kiran brand, so that yarn manufactured by the appellant under job work, does not get mixed with the other persons' yarn. The appellants have also contended that cartons were old and used and were being tied with the strings and without any seal. The said yarn sent by them is further dyed by the principle ....