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2016 (3) TMI 564 - CESTAT AHMEDABADBenefit of exemption under Notification No.12/2012-CE, dt.17.03.2012 as amended on POY and Notification No.89/95-CE, dt.18.05.1995 on Waste and Scrap of POY and PSF denied - Held that:- We find from the report that PFY covers UDF (Undrawn Yarn), POY (Partially Oriented Yarn), or FDY (Fully Drawn Yarn), depending upon the winder speed and heat setting methods. In our considered view, the PFY as mentioned in the exemption notification, would also cover the POY as per the report of DSIR. So, we agree with the earlier order dt.20.05.2015. Regarding the demand of duty on waste of PSF and POY, the Tribunal already remanded this matter for examination of this issue in the light of exemption Notification No.89/1995-CE, dt.18.05.1995. On a query from the Bench, the learned Advocate submits that in earlier case, the de-novo adjudication is still pending. So, it is appropriate that in the present appeal, this issue should be remanded to the Adjudicating authority. The demand of duty alongwith interest on POY is set aside. The penalties are set aside. The Adjudicating authority is directed to examine the demand of duty on waste of POY and PSF in the light of the earlier Tribunal order. Needless to say that the Adjudicating authority shall give proper opportunity of hearing before passing the order. The appeal filed by the appellant is disposed of in the above terms. Early hearing application is dismissed on infructuous.
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