TaxTMI 
TaxTMI 
2015 (9) TMI 250
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....ll Scale Industry. They are manufacturing linear measuring instruments falling under the heading 84.66 of the Central Excise Tariff Act. 4. It appears that the appellant entered into a "Technical Licence Agreement" on 14.1.1992 with a Company by name "Newall Measurement Systems" incorporated in the United Kingdom, for the manufacture, use and sale of linear measuring instruments. On the basis of the said agreement, the appellant applied to the Department and obtained a registration certificate on 22.11.1995, in terms of Rules 174 and 192 of the Central Excise Rules 1944. 5. It appears that a letter was sent way back on 25.1.1996 to the appellant calling upon them to pay full rate of duty, on the ground that the appellant was not entitled ....
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....e, whether the first respondent was correct in passing the final order without hearing the appellant? b) In the facts and circumstances of the case, whether, the addition of the name of the foreign collaborator to the name of the appellant would mean, use of the Trade Mark of another person, so as to deny the benefit of SSI notification? c) In the facts and circumstances, whether the entire demand is barred by limitation? d) In the facts and circumstances where the issue involved in the present case is interpretation of notification, whether it is correct to allege suppression with intent to evade payment of duty? e) In the facts and circumstances where the department had full knowledge about the manufacture of the goods under the licen....
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....ees Newall linearing measuring instruments" as seen from the registration certificate. 12. Within a couple of months from the date of issue of the registration certificate, the Superintendent of Central Excise called upon the appellant to pay duty on the ground that the appellant was not entitled to the benefit of the notification, vide his notice dated 25.1.1996. The appellant submitted a reply dated 30.1.1996 served on the Department on 13.2.1996. The show cause notice was issued two years thereafter viz., on 5.3.1998. 13. In the show cause notice, the only allegation made against the appellant was that they had contravened the provisions of the Acts and the Rules. The original authority, in response to the defence relating to limitatio....