Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 873 - AT - Central ExciseSecond round of appeal - Manufacture - whether the doubling of single yarn is amount to manufacture and liable to duty? - whether double yarn manufactured from duty paying single yarn is eligible for exemption under N/N. 35/95-CE? - Held that: - Ground was not raised earlier - submission of the Ld. Counsel that doubling of yarn is amount to manufacture and whether the appellant is entitle for exemption N/N. 35/95-CE cannot be raised at this stage - However as regard the re-quantification of the duty. The adjudicating authority was not barred from making correct quantification not only by considering modvat aspect but also on other quantification therefore matter is remanded to the original adjudicating authority for re-quantification of the correct duty liability as claimed by the appellant that the duty liability is of ₹ 4,82,504/- and not ₹ 16,47,067/- - appeal allowed by way of remand.
|