Judgment

S.H. KAPADIA, J. - Aggrieved by the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 11 - 4 - 2000, the appellant assessee have come by way of civil appeals under Section 35 - L of the Central Excise Act, 1944.

2. The appellants were engaged in the manufacture of biscuits classifiable under Sub - Heading 1905.11 of the Central Excise Tariff Act. The biscuits were sold under the brand name "Meghraj". Under show - cause notices it was alleged that the appellants herein (the assessee) have sold the biscuits under the brand name "Meghraj", which was a registered trade mark of Kay Aar Biscuits (P) Ltd. who was using the said trade mark on manufacture of biscuits themselves, and, therefore, the appellants were not eligible to the benefit of SSI Notification No. I/93 - CE dated 28 - 2 - 1993 as amended by Notification No. 59/94 - CE dated 1 - 3 - 1994. The above show - cause notices were issued by the Department demanding differential duty for the period April 1994 to June 1994 amounting to Rs 3,74,948 plus short - paid duty for the period April 1995 to May 1995 amounting to Rs 92,992. The said demand was based on an agreement detected by the D