TMI Blog2008 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... regular brand – allegation that appellant is receiving difference between the two S.P. by means of “flow back” - Tribunal has not recorded any finding regarding the flow back – finding recorded by the Tribunal on the question of limitation is also not satisfactory – matter remanded - 6398-6403 of 2002 - - - Dated:- 31-7-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. * S/Shri Vikas Singh, ASG, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets. Intelligence was gathered that the respondents had been evading central excise duty on cigarettes consciously and deliberately manufacturing deceptively similar version of certain regular brand showing lower sale price as compared with that of the regular brand. However, selling the deceptively similar brand at the same price as the regular brand in the market and collecting the difference b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciating the evidence on record, confirmed the duty demand and penalty and held that there was a flow back to M/s. G.T.C. Industries Ltd-respondent. Aggrieved by the order of the learned Collector, M/s. G.T.C. Industries Limited and other respondents filed appeals before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'). The Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se regarding the flow back. We are handicapped by the fact that the court of fact i.e. the Tribunal has not recorded any finding regarding the flow back to GTC. Since there is an allegation of flow back in the show cause notice and a finding recorded by the Collector of flow back, the Tribunal should have adverted to this fact and recorded its finding. We are not satisfied in the way in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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