TMI Blog2005 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... at length. The appellants manufacture Plywood, Flush Doors and Blockboard on which they have been claiming small scale exemption. It is the case of the Department that they have used a monogram "Ram's" belonging to and registered by M/s. Ram Decorative and Industrial Laminates Ltd. and hence they are not eligible for small scale exemption. Shri Hitesh Shah, learned SDR appearing for the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same goods as was being manufactured by the appellants. Hence, they claim that there was no need for making a declaration in the classification list regarding use of brand name belonging to the aforesaid manufacturer and that for failure to make such a declaration, extended time period cannot be invoked. They also cite in their support the ratio of the Tribunal's decisions in the case of Interci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icals P. Ltd. v. CCE - 2003 (156) E.L.T. 668 (Tri.) (7) Filtech Pharma v. CCE - 2000 (120) E.L.T. 372 (Tri.) (8) Avery India Ltd. v. CCE - 1999 (114) E.L.T. 217 (Tri.) (9) Agrico Engg. v. CCE - 2000 (122) E.L.T. 891 (Tri.) (10) Narendra Machine Works v. CCE - 2001 (128) E.L.T. 118 (Tri.) (11) Densons Poly Products v. CCE - 2000 (121) E.L.T. 340 (Tri.) (12) CCE v. Ajay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
