M/S Namtech Systems Ltd. Vs. Central Excise, Bangalore - Court Judgment

Excerpt:
1. these are four appeals filed by m/s namtech systems ltd. when the matter was called, shri madhava murthy learned counsel appearing for the appellant submitted that there is no categorical finding by the authorities below whether brand name used by appellant is a foreign brand name or not. in these circumstance, he requested that in with the earlier order no 72/2001 dated 29.1.2001, matter may be remanded to examine the issue and to give a clear finding.2. shri thomas appearing for the revenue, in the facts and circumstance and in view of the earlier decision has no objection to remand the matter.3. on a careful consideration of the submissions made by both sides and on going through the impugned order, in line with our earlier decision, this matter is remanded to the jurisdiction of the adjudicating authority to give a clear finding whether brand name 'namtech' is a foreign brand name or not. accordingly, all these appeals are allowed by way of remand.

Judgment:
1. These are four appeals filed by M/s Namtech Systems Ltd. When the matter was called, Shri Madhava Murthy learned Counsel appearing for the appellant submitted that there is no categorical finding by the authorities below whether brand name used by appellant is a foreign brand name or not. In these circumstance, he requested that in with the earlier order No 72/2001 dated 29.1.2001, matter may be remanded to examine the issue and to give a clear finding.

2. Shri Thomas appearing for the revenue, in the facts and circumstance and in view of the earlier decision has no objection to remand the matter.

3. On a careful consideration of the submissions made by both sides and on going through the impugned order, in line with our earlier decision, this matter is remanded to the jurisdiction of the adjudicating authority to give a clear finding whether brand name 'Namtech' is a foreign brand name or not. Accordingly, all these appeals are allowed by way of remand.