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2016 (11) TMI 1519 - CESTAT NEW DELHISSI Exemption - use of Brand name ‘Bentex’ along with the monogram of ‘joining hands’ - the Tribunal had remanded back with a specific direction to examine the authenticity and genuineness of the registered certificate with the brand name that was found in favor of the assessee by the lower authorities - scope of SCN - Held that: - no law permits to raise the new ground and reject the claim of the assessee - In the case of Paper Products Ltd. v. CCE, Mumbai [2007 (7) TMI 422 - SUPREME COURT OF INDIA], Hon’ble Supreme Court observed that when the CESTAT remanded the matter on specific terms then no new terms can be added. The lower authorities had committed an error by raising a new point which was outside the scope of the order passed by the Tribunal - appeal allowed.
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