Per V.K. Agrawal :

In all these eight appeals, filed by eight Appellants, the common issue involved is whether the goods manufactured and cleared by them are eligible to the benefit of Notification No. 175/86-CE dated 1.3.1986 and its successor Notification No. 1/93-C.E., dated 28.2.93.

2. Shri G. Shiv Das, learned Advocate, submitted that the Adjudicating Authority had denied them the benefit of these Notification on the ground that they were affixing the goods manufactured and cleared by them with the Brand Name "Bentex" owned by M/s. Chopra Electrical Sales Corporation (CESC) which was not engaged in any manufacturing activity since 31.3.1984; that Brand Name "Bentex" is not owned by CESC, that in fact it was owned by S/Shri Krishnan Lal Chopra, Roshan Lal Chopra and Kundan Lal Chopra who were trading as M/s. Chopra Electrical Sales Corporation; that this is evident from the Registration Certificate of Trade Mark Registry which mentions that the Trade Mark was registered in the names of three partners; that said CESC ceased to exist with effect from 31.8.1984 when the partnership was dissolved under a Dissolution Deed; that the dissolution of CESC is not disputed by the Depar