2005 (12) TMI 476

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....Sanjay Kumar, DR, for the Respondent. [Order]. - This appeal is directed against the order in appeal dated 31-10-2003 wherein the appeal of appellants is dismissed. 2. The relevant facts that arise for consideration are that the appellants were manufacturing branded products "Bisleri" Mineral water. They also claimed the benefit of SSI notification. The department issued a show cause....

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....nded the matter back to appellate authority with a direction that he will examine the certificate of the Designated Authority under KVS Scheme and pass fresh speaking order. The appellate authority in the current order has held at Para 4 as under :- "4. I have carefully gone through the impugned order, the earlier O A order, the remand order of the Hon'ble CEGAT, oral & written submissions....

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....aid to have passed the order under Sub-section (I) of Section 90 of the Act". 5. I find that the appellate authority has misconstrued the provisions under Kar Vivad Samadhan Scheme. The Certificate 2B dated 4-3-99 as produced by the appellant was determination of liability by the Designated authority. The appellants have to follow the directions and deposit the amount determined by the aut....