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 1135 - CESTAT NEW DELHI100% EOU - Adjudication done in careless manner - recycling of ferrous and non ferrous scrap - benefit of N/N. 53/97-Cus dated 03.06.1997 - cumulative NFE - Held that: - the Tribunal vide its order APEX RECYCLING PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I [2008 (8) TMI 64 - CESTAT NEW DELHI] had given two fold directions to be followed at the time of de novo adjudication. The second direction, where matter was to be sent to the Development Commissioner for calculation of the cumulative NFE and his direction for de-bonding, was to be complied with after adjudication of the valuation issue - both the parties have agreed that the second condition has not been complied with in the impugned order - we approve the impugned order regarding the discussion on the valuation issue but is set aside to facilitate and remand the matter back to the original authority to comply with the direction no. 2 pertaining to Development Commissioner for calculation of cumulative NFE - appeal allowed by way of remand.
|