2016 (11) TMI 1519

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..... in favor of the assessee by the lower authorities - scope of SCN - Held that: - no law permits to raise the new ground and reject the claim of the assessee - In the case of Paper Products Ltd. v. CCE, Mumbai [2007 (7) TMI 422 - SUPREME COURT OF INDIA], Hon’ble Supreme Court observed that when the CESTAT remanded the matter on specific terms then no new terms can be added. The lower authorities .....

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..... industry exemption by stating that this monogram is a brand name and it does not belong to the assessee-appellant. 3. This is a second round of litigation. In the first round of litigation, the Tribunal vide its Order No. 59/2006, dated 13-1-2006 had remanded the matter back to the authorities below with the following direction : Appellant brought to our notice the earlier decision of the .....

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..... aised a new issue pertaining to the monogram of joining hands and disallowed the claim of the assessee for granting the benefit of SSI exemption. 5. With the above background, we have heard both sides and perused the record, it appears that the Tribunal had remanded back with a specific direction to examine the authenticity and genuineness of the registered certificate with the brand name tha .....

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