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2016 (1) TMI 1426 - AT - Central ExciseDutiability - determination of usage of “Residual Fuel Oil” (RFO) in generation of Power - adoption of mathematical formula of 8:13 - HELD THAT:- It is considered necessary that remand of the matter is essential to do justice to both sides on the very crucial issue that has emanated from para-1 of the SCN dated 04.02.02 to determine whether LSHS is equal to RFO and if equal, whether RFO is dutiable following the twin test i.e. process whether constituting manufacture and secondly marketability prescribed by Apex Court in the case of Board of Trustee (supra). So also it is necessary to determine whether the respondent had at any time manufactured RFO and cleared the same issuing any excisable invoice for marketing. Appeal disposed off by way of remand.
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