- (1.) These two appeals are directed against the order of Customs Excise and Gold (Control) Appellate Tribunal, Delhi in appeal No. E/303/2001-C (Final Order No. 14/02-C) dated 25.1.2002. Civil Appeal No. 4055 of 2002 has been filed by the Revenue whereas Civil Appeal No. 5608 of 2002 has been filed by the assessee.
(2.) The Assessee is engaged in the manufacture of photographic chemicals. During the period from March, 1988 to February, 1992 assessee cleared its products under the brand name "Tetenal" without payment of duty, claiming the benefit of exemption under Notification No. 175/86-CE dated 1.3.86. From the result of investigation conducted by the officers of Central Excise, it was found that the brand name "Tetenal" belonged to M/s Tetenal Vertribs GmBH, Germany and that the assessee was not eligible for the benefit of exemption Notification as they had cleared their product affixed with the brand name of another person. It further appeared to the department that the assessee had mis-stated and suppressed facts with intent to evade payment of duty on the goods. The department, therefore, by show cause notice dated 24.6.1992 called upon the assessee to pay central excise duty of Rs.32,25,465/- on the goods cleared during the aforesaid period and also to show cause why penalty should not be imposed on them.
(3.) The Collector vide his order dated 5.11.1992 dropped the proceedings. The Revenue filed an appeal before the Tribunal. The Tribunal by its order dated 21.3.2000 held that the assessee was not entitled to the benefit of the Notification and consequently remanded the matter to the adjudicating authority for fresh decision on the question whether the demand of duty was within the time prescribed under the Act.;