2005 (1) TMI 182

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....ue has questioned the validity of the impugned Order-in-original vide which the learned Commissioner as Adjudicating Authority has allowed the benefit of SSI exemption Notification No. 175/86-C.E., dated 1-3-1986 and other relates exemption notifications, to the respondents. 2. The Revenue has sought to deny the benefit of SSI exemption notifications to the respondents on the ground that they wer....

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....s reiterated the correctness of the impugned order and argued that mere placing of the packing slips bearing the monogram of another person, in the boxes while clearing the goods did not amount to affixation of the monogram of another person by the respondents. He has relied on two judgment of the Tribunal, (i) Essma Woollen Mills (P) Ltd. v. CCE, Chandigarh-II - 2002 (141) E.L.T. 550 and (ii) Sup....

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....ing monogram of another person in the boxes in which the goods were packed, in our view, did not amount to embossment of the monogram on the goods of another person by the respondents. There is nothing on the record to suggest if packing slips were wrapped around each roll or were pasted on the rolls by the respondents. It is only in that event, it could be inferred that the goods carried monogram....