2006 (2) TMI 172

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....in these appeals is the same. For the sake of convenience, the facts are taken from Civil Appeal No. 4505 of 2003. 2.This is a statutory appeal under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') against the Final Order No. 469/2002-B, dated 8-11-2002 whereby the Customs Excise Gold Control Appellate Tribunal, New Delhi (for short 'the Tribunal') has rejected the appeal f....

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.... withdrew himself from the Partnership. In the Dissolution Deed, it was provided that: "It is also mutually agreed that the retiring partner shall be at liberty to manufacture and sell only non-ISI items under the  'SANT' Reg. Trade Mark as detailed in the Price List No. 109/7-85 with Sl. No. 101 to 175 forming Annexure-IV to this Deed. This part of the agreement shall be strictly adhered ....

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....ad valorem. That the benefit of exemption of Notification No. 1/93-C.E., dated 28-2-1993, as amended, was not available to the specified goods bearing a brand name or trade name (registered or not) of another person. 8.Appellant filed its reply to the show cause notice. 9.The Assessing Authority rejected the objections raised by the appellant and confirmed the demand, aggrieved against which....