2002 (3) TMI 330

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..... pondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The proceedings in the present cases started with the issuance of show cause notice to the applicant for denying the benefit of small scale exemption under Notification No. 1/93-C.E. on the ground that they were clearing the goods under the brand n .....

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..... effect that they were receiving the goods from the respondents trading the goods as under the impression that these were of 'Ship' brand The Logo of Ship and 'New Ship' brand of the same style and colour and the packing material is also of similar type. The contention of the Revenue is that as the respondents are clearing the goods under the brand name which belongs to other manufacturer, therefo .....

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..... ng that the demand is time barred. The finding in respect of time bar is not challenged by the Revenue in the present appeal. The Commissioner at the time of personal hearing examined the goods produced by the appellants under the brand name 'New Ship' and the goods produced with 'Ship' brand and gave a finding that both are different brand names as there are more dissimilarities than the similari .....

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