2011 (6) TMI 79

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....e same were being sold to M/s Cetron Transmission Co. The appellants, during the relevant period, were availing benefit of SSI Notification No.8/2003-CE, dt.1.3.03.   2. Their factory was visited by the Central Excise officers on 28.04.04, who conducted various checks and verifications. Inasmuch as the appellants was using castings with brand name CETRON embossed on the same, Revenue entertained a view that they were using the brand name of another product and as such, not entitled to the benefit of said SSI notification. 3. The appellants were made to deposit duty in respect of the commercial clearances made by them for the last about 4 years in view of the above opinion of the Revenue.   4. Subsequently, proceedings wer....

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....e bound to examine the applicability of Notification No.8/2003-CE on their own, even if the appellants have not contested the same inasmuch as the entire purpose of adjudication is to arrive at a justifiable finding in accordance with the law. In any case, submits the ld.Advocate that the said plea being of legal nature, can be raised at any point of time and the Commissioner(Appeals) was not justified in refusing to consider the same. In support of his plea, he places reliance on the Tribunal s decision in the case of Gopi Chand & Co. Vs. CCE 2009 (237) ELT 112 (Tri-Ahmd). It was held in the said decision that seeking benefit of notification being a question of law, can be raised at any point of time and refusal on the part of Commissioner....

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....nts, Shri R.S. Sangia, ld.SDR appearing for the Revenue leaves the matter to the Bench.   9. After carefully considering the submissions made by ld.Advocate, we find favour with the same. The entire purpose of adjudication is to decide the disputed issue in accordance with the law. It will not be out of place to observe that it is equally the responsibility of the adjudicating/appellate authority to arrive at correct decision by taking into account various precedent decisions of the Tribunal. An assessee may not be in knowledge of declaration of law by the quasi-judicial and judicial forum and as such may not raise a plea which may be in his favour. However, the departmental authorities are expected to be an expert in the Central Ex....