2005 (3) TMI 157

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....ant is entitled to the benefit of the Notification No. 175/86 which granted exemption to small scale industries. The appellant manufactures Dant Manjan under the name and style of M.D.H. That brand name is admittedly owned by M/s. Mahashiyan Di Hatti Pvt. Ltd. According to the appellant, the appellant was using the brand name under an agreement with the owner whereundar the appellant was liable to....

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.... 1-11-88 to 3-12-88 3-8-89 1-4-89 to 10-5-89 6-12-88 1-10-87 to 30-5-88  4. The Assistant Collector, the Commissioner (Appeals) and the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) have all held that the appellant was not entitled to the benefit of the Notification on the ground that during the period in question the owner was not entitled to the benefit of the....