2005 (2) TMI 124

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is whether the respondent is entitled to the benefit of Notification 175 of 1986. That Notification granted certain benefits to small scale industries provided that they did not use the brand name of a third person who was not entitled to the exemption as a small scale industry under the Notification. Irrespective of the question whether the respondent should in fact be entitled to the benefit of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fit of the Notification was accepted. The Commissioner, however, allowed the Department's appeal. The matter came up before the Tribunal and the Tribunal in no uncertain terms affirmed the finding of the Assistant Collector and set aside the demand against the respondent. This decision has not been challenged by the Department. 2. In the meanwhile, the controversy regarding the classification l....