HIMACHAL WIRELESS LIMITED Vs. CCE

JUDGEMENT

(1.) HEARD .

(2.) THIS appeal arises from order dated 29.10.2004 passed by the Commissioner (Appeals), Chandigarh whereby the appeal filed by the appellants was dismissed.

(3.) A show cause notice dated 19.11.1993 came to be issued to the appellants alleging that the appellants had wrongly availed the benefit under Notification Nos. 175/86 -CE dated 01.03.1986 and 1/93 -CE dated 28.02.1993 as the brand name WESTON affixed by the appellants on the cordless phones belongs to another person who was not eligible for exemption notification. The appellants contested the proceedings and the Assistant Commissioner, Shimla by order dated 30.11.1999 approved the classification list effective from 1992 and 1993 by denying the benefit of small scale exemption notifications to the appellants. Aggrieved by the said order, appellants preferred appeal before the Commissioner (Appeals), Chandigarh which came to be dismissed by the impugned order. Hence, the present appeal.