2006 (11) TMI 469

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.... for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. 2. Learned counsel for the appellant draws our attention to the Agreement dated 30th June, 1987 entered into between the appellant and M/s. New Bharat Engineering Works (Jamnagar) Ltd. He submits that the appellants are manufacturer of Cone Pulley Lathe Machines and they market the same with brand name ....

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....ered into by the appellant with M/s. New Bharat Engineering (Jamnagar) Works Ltd., that means the department has accepted the same". It was not possible for him to offer any comment on the agreement which is a written agreement. Commissioner (Appeals) cannot go of his own doubt with legal validity when the department has not questioned the same. Since the period involved in the case is from Octobe....