2008 (7) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;Naveen Parkash and By. Balaram Das, Advocates, for the Appellant. * S/Shri S.K. Mongia, Ms. Suruchii Aggarwal, Advocates, Joseph Vellapally, Sr. Advocate, K.K. Gupta, Ms. Nisha Bakshi and  B.R. Sabharwal, Advocates, for the Respondent. [Order] - M/s. G.T.C. Industries Limited (respondent herein) are the manufacturers of cigarettes. They also get cigarettes manufactured by other smal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice mentioned on the cigarette packets by various means as "flow back". 3. Searches were conducted on 21-1-1986 on the premises of M/s. G.T.C. Industries Limited as well as at the premises of their job-workers and thereafter elaborate investigation was conducted by the Director General, Anti Evasion of the Central Excise Department. As a result, show cause notices were issued to M/s. G.T.C. Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thout referring to the finding of flow back, accepted the appeals filed by the respondents on the ground that the same were concluded against the Revenue by the Tribunal in identical set of facts relating to manufacture of ITC brand cigarettes in the matter of ITC. Ltd. v. C.C.E., Bangalore, 1988 (104) E.L.T. 151. In so far as the appeal of ITC, which was decided against ITC by the Tribunal, was a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....We are also not satisfied with the finding recorded by the Tribunal on the question of limitation. According to us, there should have been a detailed finding by the Tribunal on the question of limitation. Accordingly, we set aside the impugned order and remand the matter to the Tribunal to decide the same afresh in accordance with law keeping in view the observations made in this order. 6. Noth....