TMI Blog1998 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by M/s. Raj Laxmi Enterprises with reference to the Order-in-Original dated 27-8-1990 passed by the Additional Collector of Central Excise, Allahabad. 2. Arguing for the appellants Shri M.P. Devnath submits that whether the appellants are entitled to benefit of exemption in terms of Notification No. 175/86, dated 1-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees. In the present case, the assessee is nothing to do with the finished products and they are manufacturing only Monograms with the Brand name and, as such, exemption cannot be denied in terms of Notification No. 175/86. He also submits that this position has been clarified by the Board issuing a circular as per Letter No. 345/35/87-TRU, dated 29-10-1987. He drew our attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owners, would continue to enjoy the benefit of Notification No. 175/86-C.E., subject to satisfying other conditions of the notification. Further he said that Board has issued the Notification No. 1/93 clarifying the same position following the earlier circular referred to above. 3. Shri Nunthuk countering the arguments submitted that in view of the ratio of the decision of the Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not hit by the mischief of para 7 of the notification. Further, it was held therein that SSI units manufacturing such metal labels which bear the name of logo of brand name owners, would continue to enjoy the benefit of Notification No. 175/86-C.E. It was also brought to our notice by the learned Counsel for the appellants that circulars are binding on the department as it was held by the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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