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S.KALYANAM, LAJJA RAM
Collector of Central Excise, New Delhi – Appellant
Versus
Astro Auto Indus. – Respondent
Per Shri S. Kalyanam : E/COD/98/94-B1 :
Condonation of Delay application has been filed by the Department seeking to condone the delay which ensued consequent on the Department filing supplementary appeals in the form of line adopted to suit with the requirement. The delay is condoned.
2. Appeal Nos. E/1550/91-B1 with suppl. E/1480/94-B1, E/1551/91-B1 and E/1481/94-B1 have been filed by the Department against a common order of Central Excise, New Delhi dated 20.11.90. Appeal No. E/1700/91-B1 has been filed by M/s. Allied Industries against the impugned order of Addl. Collector of Central Excise, New Delhi dated 18.1.91.
3. Since the above appeals involve identical issue relating to scope and interpretation of 175/86.dated 16.3.86 particularly with reference to use of allege brand name in terms of para 7 which is as under
"The exemption contained in this notification shall not apply to the j specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification :
Provided that nothing contained in this paragraph shall be applicable to the specified g
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