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TMI Blog2000 (5) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the Order-in-Appeal dated 27-12-93 passed by the Collector of Central Excise (Appeals) vide which he had reversed the Order-in-Original of the Assistant Collector dated 19-8-91 allowing benefit of exemption Notification 175/86-C.E., dated 1-3-86 to them in respect of the goods manufactured by them under the trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the goods under the brand name of another ineligible person, but were doing so under their own name "Saroj Hardness Tester". The Assistant Collector accepted their version and dropped the proceedings against them through Order-in-Original dated 19-8-91. The Revenue, however, challenged that order of the Assistant Collector and Commissioner (Appeals) had reversed the same by holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Shri Satnam Singh, SDR. 6. We have gone through the impugned order of the Collector (Appeals). The undisputed facts emerging from that order are, that the appellants are engaged in the manufacture of hardness testing machines falling under Chapter Heading 9024.00 of the CETA. They were, no doubt, on the metal plates indicating their own name "Saroj Brand Hardness Tester", but were also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the benefit thereof. The case of the appellants is fully covered by this Larger Bench decision of the Tribunal. 7. Consequently, the view taken by the Collector (Appeals) denying the benefit of Notification No. 175/86-C.E. to the appellants is perfectly valid and is affirmed. Therefore, there is no merit in the appeal of the appellants and the same is ordered to be dismissed. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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