The defence was that it was sufficient for purposes of para 4 of Notification No.1/93 that the brand name owner should also be eligible for exemption under the Notification and it was number necessary that they should actually manufacture identical goods and market the same affixed with the brand name.
They are SSI units.
The order of the Assistant Commissioner was reviewed and accordingly, an appeal was preferred by the Department to the Commissioner Appeals .
The party companytested the numberice.
These facts are number in dispute.
Commissioner.
The said Notification was amended by Notification No.223/87 C.E. dated 22.9.1987.
The lower appellate authority allowed the Departments appeal.
As numbered above, Tribunal allowed the appeals.
The Department by show cause numberice in short SCN proposed to recover Central Excise Duty on the clearances of the aforesaid branded goods effected by the appellants in 1993 94, alleging that the exemption under the Notification was number available to such goods inasmuch as identical goods were number manufactured by the brand name owners.
CIVIL APPEAL NO.
This companytention was accepted by the Asst.
Assessees preferred appeals before the Tribunal.
They manufactured aerated water and cleared the same after affixing the brand name Citra during the period 1993 94.
The brand name belonged to another person namely M s Limca Flavours and Fragrances Ltd. in short M s Limca which was eligible for exemption as SSI unit under Notification No.1/93 CE dated 28.2.1993.
8563 of 2001 Dr. ARIJIT PASAYAT, J. Appellant calls in question legality of the judgment rendered by the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in short the Tribunal holding that the respondent which is a small scale industrial unit in short the SSI Unit is eligible for exemption in terms of Notification No.1/93 CE dated 28.2.1993.
The dispute was adjudicated by the jurisdictional Assistant Commissioner, who accepted the assessees defence and dropped the proceedings.
Background facts in a nutshell are as follows The respondents are manufacturers of aerated water.
