D.K. Jain, J. - (1.) The present civil appeal, filed under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") by the Revenue, is directed against order dated 10th October, 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short "the Tribunal") wherein it has been held that the Respondent was entitled to the benefit of Notifications Nos. 1/93-CE and 16/97-CE.
(2.) Shorn of unnecessary details, the facts material for the adjudication of the present appeal may be stated as under: The Respondent (hereinafter referred to as "the Assessee"), a small scale industrial unit (for short "SSI"), is engaged in the manufacture of clutch plates, clutch cover assemblies and pressure plates, falling under sub-heading No. 8708.00 of the Schedule to the Central Excise Tariff Act, 1985. Admittedly, the Assessee prefixed the symbol and logo "TATA" along with their own brand name "ACE" on cover assembly manufactured for TATA 310 vehicle. The Assessee filed declaration Nos. 545/96 w.e.f 4th November 1996; 104/97 w.e.f. 25th March, 1997; 105/97 and 106/97 w.e.f. 1st April 1997, claiming the benefit of SSI Notification Nos. 1/93 and 16/97.
(3.) A raid was conducted at the premises of the Assessee, which resulted in issuance of a show cause notice dated 13th May, 1998 to the Assessee asking them to explain as to why duty amounting to Rs. 1,46,151/-; and penalty under Rules 9(2), 173Q and 226 of the Central Excise Rules, 1944 (for short "the Rules") together with penalty under Section 11AC of the Act may not be levied on them, for clearing branded goods of another person.;