TMI Blog2017 (2) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgement of the Apex Court in the case of Astra Pharmaceuticals (P) Ltd. [1994 (12) TMI 77 - SUPREME COURT OF INDIA] which was delivered sometime in 1995 was being relied upon by this Tribunal to allow SSI benefit - appeal dismissed - decided against Revenue. - E/1448/2007-EX(DB) - A/61713/2016-EX[DB] - Dated:- 1-12-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BALWAYS was used by the respondents as trademark and that decision of the Supreme Court in the case of Astra Pharmaceuticals (P) Ltd. vs.CCE, Chandigarh -1995 (75) ELT 214 (SC) was specific to the erstwhile tariff item 14E and not applicable to the SSI exemption. Relying upon the subsequent decision of the Hon ble Supreme Court in the case of CCE, Trichy vs. Grasim Industries Ltd.- 2005 (18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Commissioner (Appeals) are not applicable to the case under reference. 2. After hearing the learned AR and perusing the records, we find that the notice was issued in this case on 14.11.2005 and the period involved is from 2.11.2000 to 26.9.2002. We find that the judgement of the Apex Court in the case of Astra Pharmaceuticals (P) Ltd. (supra) which was delivered sometime in 1995 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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