Judgment

Dr. AR. Lakshmanan, J.—Both the above appeals are filed against the common judgment passed by the Central Excise & Gold (Control) Appellate Tribunal, Calcutta in Appeal Nos. E-246/92, E-279/92 and Order No. A-593-594 CAL/98 dated 9.6.1998 reported in 2000(124) E.L.T. 741. Both the appeals are against the same and common impugned judgment. Both the above appeals are being disposed of by this common judgment.

2. Briefly stated, the facts of the case are as under:

The respondents-M/s Emkay Investments Private Limited and M/s Plyking who are engaged in the manufacture of plywood classifiable under sub-Heading 4408.90 of the Schedule Act, 1985. The said factory was visited by the Central Excise Officers who found that the respondents are also using the brand/logo- “MERINO”- along with the brand name - “Pelican”- on the plywood being manufactured by them and the officers of the Department entertained a view that as the logo of “MERINO” is also being shown on the plywood being manufactured by them, apart from their own logo of “Pelican” and as the owner of the brand “MERINO” i.e. M/s. Merinoply and Chemicals Ltd., is a large scale manufacturer of plywood not entitled to the benefit