2005 (7) TMI 183

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.... per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. The appellants manufacture Plywood, Flush Doors and Blockboard on which they have been claiming small scale exemption. It is the case of the Department that they have used a monogram "Ram's" belonging to and registered by M/s. Ram Decorative and Industrial Laminates Ltd. and hence they are not eligible for small scale exempt....

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....as the owner of the brand name "Ram's" was not manufacturing the same goods as was being manufactured by the appellants. Hence, they claim that there was no need for making a declaration in the classification list regarding use of brand name belonging to the aforesaid manufacturer and that for failure to make such a declaration, extended time period cannot be invoked. They also cite in their suppo....

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....aska Tyres P. Ltd. v. CCE - 2002 (145) E.L.T. 329 (Tri.) (5)     Pahwa Chemicals P. Ltd. v. CCE - 2002 (142) E.L.T. 106 (Tri.) (6)     Beco Chemicals P. Ltd. v. CCE - 2003 (156) E.L.T. 668 (Tri.) (7)     Filtech Pharma v. CCE - 2000 (120) E.L.T. 372 (Tri.) (8)     Avery India Ltd. v. CCE - 1999 (114) E.L.T.....