2001 (6) TMI 719

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..... ath, Advocate, for the Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Appeal No. E/1629/96 and Appeals E/956 to 959/98 are filed by the appellants involving common issues and therefore they are clubbed together and are being disposed of by this common order. (i) The following issues are to be considered in these appeals. Whether Nurrish Gran .....

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..... ified the item under 2107.91 and decided the issue without taking into consideration the technical literature placed before him and further more he erred in holding that appellant is not entitled to Small Scale Exemption benefit in terms of Notification 175/86. 4. Brand name as such was assigned to the assessee on a valuable consideration but this important aspect has not been taken into con .....

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..... the facts and circumstances, we are of the view that the entire matter will have to be looked into afresh by the adjudicating authorities. In the view we have taken, we are remanding the matter to the jurisdictional adjudicating authorities to examine the matter afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. All the issues are kept open. Th .....

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