2001 (6) TMI 65

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....questions arise for consideration are one and the same and hence, by consent of all the counsels, the writ appeals are taken up for joint final disposal. 2.The appellants herein filed the writ petitions challenging the validity of Clause (4) of the Notification No. 59 of 1994 Central Excise dated 1-3-1994. The learned Single Judge upheld the validity of the said Clause. Both the learned Counsel....

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.... from excise duty, it is necessary to have some evidence on material factors. The said Clause had been interpreted and the claim of the appellants had been negatived on the short ground that they are using the brand name of others for their commodities and as such, the appellants are not entitled for the exemption. 4.Before us, it is claimed that the each appellant is separate entity and having....

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....s manufactured by the appellants as well as their claim regarding the exemption of excise duty. 6.Though the learned Single Judge had decided the issue on merits, and had given a finding, since the adjudicating authority had not applied his mind, and decided the question, and also we having found that the matter has to go back to the adjudicating authority for proper consideration as to the dis....