TMI Blog2005 (2) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... y same period which has held that the respondent is entitled to the benefit of the Notification. This has happened because the respondent had submitted a classification list in respect of its product known as "Betnor" for approval on 6-5-1991. Before the Classification list was approved the respondent cleared its goods claiming the benefit of Notification 175/86. The Department rejected the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Notification or not, we are of the view that this appeal is not sustainable at the instance of the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 list came up before the High Court. The High Court was also of the view that the respondent was entitled to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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