1984 (2) TMI 238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellants. Shri Mahesh Kumar, S.D.R., for the Respondent. [Order per : I.J. Rao (Member)].  - At the outset, the learned Advocate invited our attention to show cause notice, dated the 4th August, 1976 issued by the Asstt. Collector of Central Excise, Bombay X Dn., which ultimately led to the present proceedings. It was contended that in the said show cause notice there is no mentio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r was at any time given to the Petitioners. The Assistant Collector observed that the two parties namely Messrs Bhagwan Motors to whom the Petitioners supplied fan belts in the brand name "CTEX" and Messrs Ratan Autos, Bombay in the brand name "IQBAL" were deemed to be 'manufacturers' within the meaning of Section 2(f) of the said Act....." It was urged by the learned Advocate that both the Ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eded that the contention made by the learned Advocate for the appellants was in order and that the lower authorities while passing the adjudication and the appellate order had gone beyond the purview of the charge contained in the show cause notice. 3. We have heard both the sides. Since it is a common ground between the two parties now that both the Assistant Collector and the Appellate Collec....