Per Smt. Archana Wadhwa :

As both the appeals are against the same and common impugned Order passed by the Commissioner of Central Excise, Calcutta-I, the captioned two appeals are being disposed of by a single Order. Briefly stated the facts of the case are as under:-

1.1. The first appellant firm namely M/s. Emkay Investments Private Limited, is engaged in the manufacture of plywood classifiable under Sub-Heading: 4408.90 of the Schedule Act, 1985. The appellants' factory was visited by the Central Excise Officers who found that the appellants are also using the brand/logo - 'MERINO' - along with the brand-name - "Pelican" - on the plywood being manufactured by them. As such the Officers 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 of small-scale exemption Notification No. 175/86-CE dated 1.3.86, as amended, the appellants were also not entitled to the benefit of the said exemption Notification in view of para 7 of the same. Ac