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2017 (8) TMI 1095 - AT - Central ExciseClassification of goods - switches, plugs, sockets, fuses lamp holders and ceiling roses - whether the goods conform to Indian Standard and whether the goods manufactured were branded or not - Natural Justice - Held that: - We are not provided with material to appreciate whether the appellant-assessee was the owner of the brand-name. The assignment deed may be of different formats. But its contents are relevant. Therefore, it is primary duty of the adjudicating authority to examine the contents of the assignment deed thoroughly and also enquire as to whether by virtue of the assignment deed, the brand name was owned by the assessee exclusively. On the basis of outcome of his examination and enquiry, he shall be in a position to reach to a proper conclusion and decide notification benefit, if any, admissible. While carrying out such exercise, learned Authority shall also examine minutely all the other conditions specified in the notifications. During the course of scrutiny, appellant is entitled to a fair opportunity of hearing to plead on facts and law as well as adduce evidence, if any. It is surprising to note that while issuing a notice on 29/07/1994, learned Authority had all facts and figures with him for the period beginning from 08/09/1989 till 31/03/1994. He again issued a notice on 27/09/1994 covering the same period from 28/09/1989 to 31/03/1993 although that may be for different goods and different periods are covered. Authority did not stop there. He issued further notice on 30/06/1995 covering the period from 01/08/1994 to 31/03/1995. This has resulted in multiplicity of litigation. He should state the reasons of issuance of such multiple notices specifically against each such notice and covering relevant period in his re-adjudication order. Limitation issue may be considered in the re-adjudication. Matter remanded to the adjudicating authority to afford reasonable opportunity of hearing to both and pass an appropriate order - appeal allowed by way of remand.
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