TaxTMI 
TaxTMI 
2017 (8) TMI 1095
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....and 28/10/1994, in the second round of litigation, the re-adjudication order has covered by order dated 30/11/2005 one more show-cause notice issued on 30/06/1995 during pendency of the re-adjudication. 2. Initially against the decision of learned adjudicating authority made on 05/06/1995 against above said four show cause notices, Revenue came in appeals before the Tribunal in the first round which was decided by order dated 02/01/2002. The dispute before the Tribunal was on the classification of the goods as to whether the goods conform to Indian Standard and whether the goods manufactured were branded or not. On assessment of the factual situation and evidence, Tribunal in para 3 of its order, found that the learned Commissioner did not....
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....nbsp; 410-CCU 2021-CDPMS 3031-CDPS 2023-CSOD 551-CMS 1551-CMS 5002-CPSO 5002-CPSOB 5001-CPDS 5001-CPDSB 5005-CPDD 5005-CPDD/BP 502-CPD/1 502-CPD/2 110/230-CTSS 502-BP/1 503-BP/1 503-BP/2 504-BP/1 504-BP/2 506-BP/1 &nbs....
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....essee that learned adjudicating authority held that certain goods were in conformity with ISI standard without brand-name. The appellant itself being the owner of the brand name, under an assignment deed, the brand name was not of a different person. Such vital aspect was not considered by the learned authority. 3. Grievance of the Revenue is that the learned adjudicating authority carried out a detailed examination to decide whether the brand-name belonginged to the assessee. He negated that and held that no relief should be granted to assessee manufacturer in view of the overriding clauses of the Notification which reads as under: "Exemption to switches, plugs and sockets Heading 85.36 In exercise of the powers conferred by sub-section....
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....signment deed, the brand name was owned by the assessee exclusively. On the basis of outcome of his examination and enquiry, he shall be in a position to reach to a proper conclusion and decide notification benefit, if any, admissible. While carrying out such exercise, learned Authority shall also examine minutely all the other conditions specified in the notifications. During the course of scrutiny, appellant is entitled to a fair opportunity of hearing to plead on facts and law as well as adduce evidence, if any. 5.1. Assessee's further grievance is that while show cause notice was confined to demand of duty Rs. 68,54,995/- that should not have been enlarged to a higher demand of duty of Rs. 73,92,272/- in adjudication. Such plea needs s....