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TMI Blog2017 (5) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... captively consumed by the appellants which are dutiable - Held that: - As the adjudicating authority has not examined the issue on the basis of existing law or existing N/N. 8/99-CE dated 29.2.1999. Therefore, impugned order is contrary to the law - matter is remanded back to the adjudicating authority for fresh adjudication to examine the issue in terms of N/N. 8/99-CE dated 29.2.1999 - appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lastic cabinets of models suchs MT 3699, MT 4410 etc. of M/s.Philips India Ltd., Calcutta and used the same in the manufacture of Black and White TV sets. As the black and White TV which is final product manufactured by the appellant is exempted from payment of duty and these TV cabinets have been captively consumed by the appellants which are dutiable, therefore, the appellant is not entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority has observed as under: In this regard, it is observed that this fact is undisputed that they were manufacturing branded goods of Philips and Crown brands as also admitted by them. Further the explanation to the relevant notification defined Brand name or Trade name as under: Brand name or Trade name shall mean a brand name or trade name, whether registered or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Traders reported at 2004 (93) ELT ECC 540 (SC). 5. We find that the said observation of the adjudicating authority is contrary to the provision of the Notification No.8/99-CE dated 29.2.1999. These provisions of the notification have been examined by the adjudicating authority in the impugned order pertained to the Notification No.1/95-CE dated 28.2.1995 as amended to Notification No.87/94 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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