Per Shri V.P. Gulati :

The issue in the appeal relates to the demand of duty in respect of goods held to have been manufactured by the appellants with the Brand name of another. The appellants had availed of the benefit of Notification 175/86 in respect of these and had held out that the brand name owner was eligible to the benefit of Notification 175/86 and had produced a Provisional certificate of registration as an SSI Unit in the name of the brand name owner. The fact in brief as set out in the Ld. lower authority's order and which are not in dispute are set out below:

"On 13.1.92 the Central Excise Officers of Madras VII Division, Preventive Unit, visited the said factory for verification of the records. During the course of verification, they found that the factory besides manufacturing confectionery with their own brand name `Harts', also manufactured and supplied to M/s. Mikie Orient Confectioneries, Madras-8, confectioneries with their brand name `Mikie'. They also manufactured supplied confectionery to M/s. National Products, Bangalore, with their brand name `NP'.

In respect of the products manufactured and supplied under their own brand name, they availed exemption und