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2016 (7) TMI 652 - AT - Central ExciseEligibility of notification No. 7/2003 exempting articles of apparel or clothing if manufactured or got manufactured for personal use not intended for sale - assessee pleaded that the Commissioner (Appeals) having decided availability of exemption notification, in their favour, should have set aside the order in original in its totality instead of remanding the matter back to him for verification - Held that:- After having gone through the impugned order of the Commissioner (Appeals), we find that the matter stand remanded by him for examining and verifying the factual position which in our view is necessary to extend the benefit of notification. It is only in particular circumstances, the exemption is available to the assessee and fact that wherever they have claimed the exemption for manufactured garments which are meant for individual use or not are essential for extending benefit of such notification. As such, we do not find any infirmity in the views of appellate authority and accordingly, direct the adjudicating authority to do the verification in terms of the directions as contained in the order of Commissioner (Appeals). In the foregoing discussion, the appeal is rejected.
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