Per P.G. Chacko:

The facts of the case are briefly as follows:-

2. The appellants are manufacturers of doctor blades for Rotogravure and Flexographic printing machines, falling under Chapter Sub-heading 8443.00 of the Central Excise Tariff Schedule. They had commenced their manufacturing activity in November 1993 and got themselves registered as SSI unit with the Directorate of Industries (Government of Uttar Pradesh) on 25.3.94 for the manufacture of the aforesaid product. The goods so manufactured were cleared under the brand name 'BONUS', which was claimed by the appellants to be their own brand name. On 15.3.94, they had filed with the Central Excise department a declaration under Rule 174 of the Central Excise Rules claiming exemption from licensing control in respect of the product on the ground that they were an SSI unit with clearance value of goods below the limits prescribed under Notification No. 1/93-CE dated 28.2.93. On 24.3.94, they submitted a letter to the Central Excise Range Supdt. intimating that the trade mark 'BONUS' belonged to them and that they had applied for registration of the trade mark. In that letter, they also stated that the total sales value of t