2000 (10) TMI 925

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....e, for the Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The Tribunal, in its order passed on 13th March 2000 had noted that the Commissioner (Appeals) whose order was impugned before it had not given an independent finding on the issues before him and that there was in fact no decision on merits; the decision of the Tribunal, which the ....

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....otification 175/86 would not be available to the assessee for the reason that goods purportedly manufactured by four other persons were in fact manufactured by it, the others being only its facade. 4. The Circular No. 3/92-C.EX., dated 14-5-1992, which this Tribunal in CCE, Nagpur v. Paradise Conductor Pvt. Ltd. has held would be binding on the adjudicating authorities, limited the powers ....