2008 (4) TMI 144

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....hri J.C. Patel, and B.L. Narasimhan, Advocates, for the Respondents. [Order per: Mrs. Archana Wadhwa, Member (Judicial)] - All the three appeals, one filed by the Revenue and other two filed by the assessee are being disposed by a common order in as much as the issue involved is common. The Commissioner (Appeals) in case of IRCON International Ltd. has held in favour of the assessee and the Reven....

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.... (Tri-Chennai) and in case of M/s Bindawala Electrical Industries Ltd. Vs. CCE 2002 (145) ELT 698 (Tri-Kolkata).  He has also observed that other objections raised by the Revenue as regards the validity of the certificate were not part of the allegations made in the show cause notice and as such cannot be allowed to be raised in the appeal before him.  We fully agree with the above vie....

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.... the name of the supplier and not in the name of the manufacturer, we find that an identical issue stand decided by the Tribunal in case of M/s Hindustan Colas Ltd. Vs. CCE Vadodara vide Order No.A/653/WZB/AHD/2007, dt.29.3.07. [2007 (219) E.L.T. 430(T)]. Para 6 of the said judgment dealt with the above pleas raised on behalf of the Revenue and has held as under: "We have carefully considered the....