TaxTMI 
TaxTMI 
2010 (2) TMI 441
X X X X Extracts X X X X
X X X X Extracts X X X X
....DR, for the Appellant. Shri C. Subha Reddy, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - There are three cases on subject issue where the department has filed appeal against the Ordesr-In-Original of the lower adjudicating authority wherein he has dropped the demand. Since all the three appeals are on an identical issue, we propose to take up all the three cases t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing the local brand to conceal the original brand name present on the goods. Similarly the original outside Cartons with full details of original markings alongwith the goods were kept inside a thin corrugated box. Show cause notices were issued proposing to deny the benefit of SSI exemption on the ground that the goods were affixed with brand name like "SONY" etc. which do not belong to them. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eported in 2008 (228) E.L.T. 497 (S.C.) = 2009 (16) S.T.R. 659 (S.C.) in support of his contention that non-filing of an appeal on an earlier occasion does not and cannot preclude Revenue from filing of appeal thereafter against another order. He submits that since the Commissioner (Appeals) has not passed any order on merits of the case, the matter may be remanded for a fresh decision. 4. The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder just because an earlier order has been accepted, the appeal filed at least has to show what was wrong with the earlier order and what is the reason for change of stance by the department. Unless it is shown that the earlier order was wrong on merits and what was exactly wrong with the conclusion and the reasons therefor, it cannot be said that department has made out a case for itself in appe....