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TMI Blog2010 (2) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... Reddy, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - There are three cases on subject issue where the department has filed appeal against the Ordesr-In-Original of the lower adjudicating authority wherein he has dropped the demand. Since all the three appeals are on an identical issue, we propose to take up all the three cases together, though in respect of other two c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the original outside Cartons with full details of original markings alongwith the goods were kept inside a thin corrugated box. Show cause notices were issued proposing to deny the benefit of SSI exemption on the ground that the goods were affixed with brand name like "SONY" etc. which do not belong to them. The lower adjudicating authority has dropped the case relying upon the Order of the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention that non-filing of an appeal on an earlier occasion does not and cannot preclude Revenue from filing of appeal thereafter against another order. He submits that since the Commissioner (Appeals) has not passed any order on merits of the case, the matter may be remanded for a fresh decision. 4. The learned Counsel for the parties opposes the contention of the learned DR on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w what was wrong with the earlier order and what is the reason for change of stance by the department. Unless it is shown that the earlier order was wrong on merits and what was exactly wrong with the conclusion and the reasons therefor, it cannot be said that department has made out a case for itself in appeal. We find that in this case other than stating that both the lower authorities have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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