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2016 (9) TMI 475 - AT - Central ExciseWhether the Appellant would be eligible to discharge duty @ 16% as per tariff rate or the benefit of Notification No.6/2002-CE, dt.01.03.2002 be allowed in calculating the duty liability on the cleared quantity of 26157.600 kgs of Textured yarn - period involved is 01.04.2002 to 07.06.2002 - Held that:- from the impugned order we could not notice any observation on the evidentiary value of the CA certificate and its acceptability showing that the said quantity of POY had been purchased and consumed in their factory and the payments were made through A/C payee cheques, particularly when the statements dt.08.06.2002 and 17.10.2003 of Shri Ratanlal Mahavirprasad Daruka are contradictory in nature and the invoices were produced on 02.09.2002 by the Appellant before the notice was issued to them on 28.04.2005. Therefore, it is appropriate to verify/examine the said evidences before arriving at the conclusion. Accordingly, in the interest of justice, we remand the matter to the Ld. Commissioner (Appeals) to decide the issues afresh after considering all evidences on record and the evidences that would be produced by the Appellant and in particular the acceptability or otherwise of the CA Certificate. - Appeal disposed of
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