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2005 (3) TMI 115 - SUPREME COURTWhether the benefit of Notification No. 281/86, dated 24-4-1986 is available to parts of loco wagon and rolling stock manufactured by the assessee-appellant? Held that:- the show cause notices of 1987 dealt with breach of Exemption Notification by the consignor whereas the show cause notice dated 14-5-1991 dealt with breach of terms and conditions of license issued in favour of the said consignee who failed to intimate the actual use of the inputs in question. Even if it is accepted for the sake of arguments that Growth Shop was entitled to exemption under the above Notification, the crucial question is whether the Department can proceed against the said consignee for not following the procedure under Chapter X if there was any violation of the terms and conditions of Central Excise License No. 6 issued in favour of the Main Plant. This crucial issue has not been considered in the proper perspective by CEGAT. The basic question is whether the Main Plant, Jamshedpur failed to account for the goods received from Growth Shop, Adityapur. The matter is remanded to CEGAT for fresh adjudication keeping in view the legal position indicated supra.
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