TMI Blog2005 (6) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : S.S. Sekhon, Member (T)]. These two appeals being inter linked are being disposed, by this common order, after hearing both sides as - (a) Appeals E/1596/03 by Revenue is on the order of CCE(A) ordering a remand of the matter. The ground taken by Revenue is that CCE(A) was not empowered to remand the matters due to an amendment. Following Gujarat HC deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , subject to unjust enrichment bar. This amount cannot be enhanced due to remand on the Tribunal dated 29-6-2000 which was only on order of unjust enrichment. Therefore, reworking the duty on the basis of duty payable on the exempted goods is not proper. (ii) Duty on tapes of Rs. 25,12,218/- was not refundable as they were captivity consumed. (iii) Considering the sale price of HDPE sac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty demands on sacks would be upheld if tapes do not discharge duty. The refund of duty on sacks would therefore be dependent upon the position of duty discharge on tapes. The entire issues is now to be reworked, since the classification of tapes under 39 is now not open not to be disturbed. For this purpose, the appeal is allowed as remand to the original authority to redetermine the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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