2000 (11) TMI 227

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....ef facts of the case is that the respondents are manufacturers of Bubble Gum and chewing gum with their own brand name and also under the brand name owned by one M/s. Gum (India) Ltd., Madras who are not eligible for the benefit of concession under Notification No. 175/86-C.E., dated 1-3-1986. The issue involved is whether in computing the value of clearances for the purpose of availing the conces....

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....he issue as per law. 3. We have heard ld. DR Shri Sudarsan for the department who reiterates the grounds in appeal and submits that the clearances whether of eligible brand name or not eligible brand names in the notification cannot be differentiated and have to be totalled up as first clearance to determine the value slabs and the grounds taken in the Commissioner's E.A. 3 application should ind....