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2004 (12) TMI 87 - SC - Central ExciseWhether the respondents who are manufacturers of plywood under their own brand name "Pelicon" have made themselves disentitled to the benefit of small scale exemption Notification No. 175/86-C.E. by using a logo indicating "MERINO" on their products along with their brand name? Whether the markings or inscriptions should be considered as the brand name of M/s. Merinoply and Chemicals Ltd. and will come within the mischief of Clause 7 read with Explanation VIII of the Notification? Held that:- Allow the appeals and set aside the order dated 9-6-1998 passed by the CEGAT impugned in these appeals and answer the issues involved in favour of the appellant and hold that the respondents who are the manufacturers of plywood under their own brand name M/s. Pelican are disentitled to the benefit of small scale exemption Notification No. 175/86-C.E., dated 1-3-1986 by using logo indicating "MERINO" on their product along with their brand name.
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