1999 (5) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta remanded the case to the original adjudicating authority for re-adjudication as there was no evidence to prove ownership of the brand name 'CITRA'. The Department failed to disclose whose brand name 'CITRA' belonged to if not M/s. LFFL. The Tribunal directed the Assistant Commissioner to investigate and re-decide the matter, giving the appellants an opportunity for a personal hearing.