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TMI Blog2008 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... Das, Advocates, for the Appellant. * S/Shri S.K. Mongia, Ms. Suruchii Aggarwal, Advocates, Joseph Vellapally, Sr. Advocate, K.K. Gupta, Ms. Nisha Bakshi and B.R. Sabharwal, Advocates, for the Respondent. [Order] - M/s. G.T.C. Industries Limited (respondent herein) are the manufacturers of cigarettes. They also get cigarettes manufactured by other small cigarette manufacturers on job work b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various means as "flow back". 3. Searches were conducted on 21-1-1986 on the premises of M/s. G.T.C. Industries Limited as well as at the premises of their job-workers and thereafter elaborate investigation was conducted by the Director General, Anti Evasion of the Central Excise Department. As a result, show cause notices were issued to M/s. G.T.C. Industries Ltd., Vadodara on 23-3-1988, M/s. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the appeals filed by the respondents on the ground that the same were concluded against the Revenue by the Tribunal in identical set of facts relating to manufacture of ITC brand cigarettes in the matter of ITC. Ltd. v. C.C.E., Bangalore, 1988 (104) E.L.T. 151. In so far as the appeal of ITC, which was decided against ITC by the Tribunal, was allowed by this Court in I.T.C. Limited v. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded by the Tribunal on the question of limitation. According to us, there should have been a detailed finding by the Tribunal on the question of limitation. Accordingly, we set aside the impugned order and remand the matter to the Tribunal to decide the same afresh in accordance with law keeping in view the observations made in this order. 6. Nothing stated in this order be taken as an expressio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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