9911796707
TMI Blog2001 (5) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... The benefit of S.S.I. Notification out for the period 1-4-1992 to 28-2-1995 as proposed, was not available on the products was Halquinol and on Sanitech not available for the period 1-11-1994 to 28-2-1995. As for the earlier period, the same was barred by limitation. These products were not eligible for the benefit since Brand name VETCARE belonging to M/s. Tetragon Chemie Pvt. Ltd., was used and who were not entitled for SSI exemption. (ii) The other products viz. 3-CARE, COLIDOX were rightly classifiable as Animal Feed Supplements, under heading 2302.00 of the Central Excise Tariff Act, 1985 and the demands raised on the same by proposing to classify them elsewhere, as proposed in the Show Cause Notice was dropped. Since these goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice in this regard. The learned Advocate vide his letter dt. 23-5-2001, produced the copy of the letter dated 19-8-1992 of the Range Superintendent, seeking the particulars of the products manufactured and reply dt. 20-8-1992 of the assessee as relied by the Commissioner. A perusal of this reply dt. 20-8-1992, reveals that it gives the Composition, Manufacturing process and end-use, but does not enclose the labels, brochures, etc. to indicate, what were the goods known as, to the persons dealing in them. While we note, that with the same letter dt. 23-5-2001, the learned Advocate in another case of M/s. Tetragon Chemie (P) Ltd., has enclosed a letter dt. 22-5-1990 addressed to the Superintendent Central Excise, enclosing the labels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia 1943 (13) Company cases 90 (Bom.), to claim the right of the Company to use its own name were relevant submissions made before the learned Collector. The order has ignored these vital submissions, by recording a factually in accurate finding. Such orders are required to be set aside, at the threshold and remanded back for re-determination. (c) Since we find, this case, is a fit case to send it back for de novo adjudication, we refrain from going into the other aspects of the classification and the points urged before us in the cases filed by both sides. We leave the same open to be urged before the Adjudicating Authority in the remand proceedings. 5. In view of our finding, we set aside the order and allow both the appeals (i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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