2001 (1) TMI 138

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....G. Chacko, Member (J)]. - The appellants are manufacturers of aerated water. They are an SSI unit. They manufactured aerated water and cleared the same after affixing the brand name "Citra" during the period 1993-94. The brand name belonged to another person namely M/s. Limca Flavours and Fragrances Ltd. [in short, M/s. Limca] who were themselves on SSI unit eligible for exemption under Notificati....

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....lly manufacture identical goods and market the same affixed with the brand name. This contention was accepted by the Asstt. Commissioner. The order of the Assistant Commissioner was reviewed and, accordingly, an appeal was preferred by the Department to the Commissioner (Appeals). The lower appellate authority allowed the Department's appeal. Hence the present appeal of the assessees. 2. We hav....

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....ould himself be a manufacturer of the same goods and be eligible for the benefits of exemption under the Notification in respect of such goods. In the instant case, ld. JDR points out, M/s. Limca were admittedly not engaged in the activity of manufacturing of aerated water though they might have been manufacturing other goods specified under the Notification. Therefore, aerated water manufactured,....

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....s that the Larger Bench decision had been relied on by the Revenue in the case of M/s. Ess Bee Industries but such plea was not considered by the Bench in that case. Ld. DR has also sought to distinguish the cases cited by ld. Advocate, on facts. He prays for rejecting the appeal. 4. We have carefully examined the rival submissions. We note that para 4 of the Notification contains an exception ....