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2012 (11) TMI 1072 - HC - Central ExciseDuty demand - Whether assessee who is engaged in the business of manufacture and sale of steel is liable to pay Excise duty on the item called “conveyor belts” when such belts are removed by the assessee as a scrap item and if it is held that such item is subjected to payment of duty then under what sub heading and by which name/classification and at what rate - Held that:- Tribunal did not decide the issue in detail with reference to the facts of the case, the relevant rules and decided case law on the subject which have a bearing over the controversy and hence we can safely conclude by saying that impugned order is essentially a cryptic and unreasoned one and not liable to be sustained in this appeal. It does require a fresh look and in depth debate and discussion both on facts and in law in the light of relevant rules, the decided case law on the subject cited at the bar by both the sides and then to return a finding by the Tribunal as to whether assessee is liable to pay any Excise duty on the items/goods in questions for which show cause notice was served on them or not and if held liable to pay then at what rate it is payable and under which heading/sub-heading it is payable and if not liable to pay any duty then why and on what basis it is not liable - Since the issue is of frequent occurrence involving sizable amount of duty if found payable and hence we consider it apposite to remand the case to the Tribunal for deciding the appeal afresh on merits strictly in accordance with law. - Decided in favour of Revenue.
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