Per P.G. Chacko :

We have before us the following two issues referred by the 'B' Bench as per Misc. Order No. 23/2002-B, dated 4-3-2002 in the captioned appeals:-

(a) Whether the benefit of small scale exemption is available to a manufacturer who is manufacturing and clearing excisable goods bearing Brand name/Trade name similar to the Brand name belonging to another person?

(b) Whether the benefit of small scale exemption is deniable to a manufacturer, using Brand name/Trade name of another person, only when the excisable goods manufactured by him are same goods as being manufactured or dealt with by the persons owning the Brand name/Trade name?

2. The respondents in Appeal No. E/2383/2001, M/s Fine Industries, were engaged in the manufacture and clearance of Diesel Engine parts (CET sub-heading 8409.00). During 1994-95 to 1997-98 (up to 17-10-1997), they manufactured and cleared without payment of duty Diesel Engine parts namely Rocker Box, Rocker Box with Lever and Fuel Pump Bracket under the brand name 'BHALLA FINE' as also Lubricating Pumps under the brand name 'BHALLA'. The brand name 'BHALLA' belonged to M/s. United Foundry and Engineering Works who had got the brand name r