2015 (4) TMI 276

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..... ditional Commissioner (AR) ORDER 1. The applicants are the manufacturer of printed polyethylene rolls/sheets bearing brand name of their customers. The applicants were availing Exemption Notification 8/2003, being a small scale industry. The demand has been made for the period January 2010 to March 2010 on the premise that the applicants are clearing the goods which are bearing the brand name of .....

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..... ods are in the nature of packing material and are meant for use as packing material by or on behalf of the persons whose brand name they bear. He contended that the said amendment be given retrospective effect as it was the intent of the legislature to give the benefit of the same to the manufacturers of packing materials, therefore stay be granted. He also relied on the decision of the Tribunal i .....

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