9911796707
TMI Blog2001 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e one and the same and hence, by consent of all the counsels, the writ appeals are taken up for joint final disposal. 2.The appellants herein filed the writ petitions challenging the validity of Clause (4) of the Notification No. 59 of 1994 Central Excise dated 1-3-1994. The learned Single Judge upheld the validity of the said Clause. Both the learned Counsels agreed that the validity of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve some evidence on material factors. The said Clause had been interpreted and the claim of the appellants had been negatived on the short ground that they are using the brand name of others for their commodities and as such, the appellants are not entitled for the exemption. 4.Before us, it is claimed that the each appellant is separate entity and having separate manufacturing units; some are ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their claim regarding the exemption of excise duty. 6.Though the learned Single Judge had decided the issue on merits, and had given a finding, since the adjudicating authority had not applied his mind, and decided the question, and also we having found that the matter has to go back to the adjudicating authority for proper consideration as to the disputed question of facts, it is necessary that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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