9911796707
TMI Blog2000 (1) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These five applications relate to five appeals filed against the same order of the Commissioner of Central Excise, Rajkot. These are therefore being taken up together for disposal. 2. On hearing Counsels S/Shri V.B. Sheth and V.S. Nankani for the applicants and Shri K.L. Ramteke for the revenue, it appeared that at this st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n entitled to the benefit of the same notification, on the goods claimed to be eligible under that notification. In the later named notification the condition was that they should not bear the name of such other person. Since the crankshafts bore the brand name Adico , Show cause notice dt. 2-3-95 was issued covering the period 29-9-89 to 19-9-94 alleging misrepresentation etc. The Jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that M/s. Advance Mechanical did not have any machinery for manufacturing forgings, that the brand name could be inscribed only at the time of forging and that the forgings with the name embossed were purchased by them. It was claimed that on these facts the violation of the condition of notification was not made by them. The Tribunal set aside the order and remitted the proceedings back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught out items, he observed that the name of the end user must have been put on the forgings at the instance of M/s. Advance Mechanical Works and thus the condition in the Notification is violated. In concluding his deliberations he made the following observations. In the light of the above discussion after having considered all the material produced by all the Noticees in these proceedings I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings once again back to the ld. Commissioner. He shall invite the assessees to state their case before him. In his deliberations he will limit himself to the directions made by the Tribunal in the earlier order in deciding the issue before him. From the proceedings, we find that the ld. Counsel for the appellants also did not make any attempt to show that the forgings were received from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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