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2017 (2) TMI 430 - CESTAT MUMBAIEvasion of duty - SSI exemption - the use of the brand name ‘Domino’s’ on all the containers would deprive them of the benefit of small-scale exemption rendering each of the outlets to be liable to duty - Held that: - the respondent may, indeed, have led fresh evidence before the appellate authority, the finding in the impugned order flows from perceptible non-compliance with section 4 which is a legal issue that can be raised at any time. We do not find any impropriety in the impugned order. The appeal is against the remand ordered by the first appellate authority; that authority has not settled the classification dispute but has merely directed that the classification needs to be considered afresh along with other aspects such as valuation. The exclusion of classification from the instruction to withdraw pending appeal is intended to ensure that discriminatory treatment is not meted out in applying the appropriate rate of duty - Remand does not open up such a possibility and, hence, the issue before us is the propriety of the remand which is not excluded from applicability of the new litigation policy - appeal dismissed.
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