1984 (2) TMI 238

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..... per : I.J. Rao (Member)]. - At the outset, the learned Advocate invited our attention to show cause notice, dated the 4th August, 1976 issued by the Asstt. Collector of Central Excise, Bombay X Dn., which ultimately led to the present proceedings. It was contended that in the said show cause notice there is no mention that the appellants were affixing brand names of other parties to the goods .....

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..... at the two parties namely Messrs Bhagwan Motors to whom the Petitioners supplied fan belts in the brand name CTEX" and Messrs Ratan Autos, Bombay in the brand name IQBAL were deemed to be manufacturers within the meaning of Section 2(f) of the said Act....." It was urged by the learned Advocate that both the Asstt. Collector and Appellate Collector had passed orders which were not strictly .....

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..... rder and that the lower authorities while passing the adjudication and the appellate order had gone beyond the purview of the charge contained in the show cause notice. 3. We have heard both the sides. Since it is a common ground between the two parties now that both the Assistant Collector and the Appellate Collector passed orders covering issues which were not the subject matter of the show ca .....

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