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2016 (10) TMI 483 - CESTAT MUMBAIManufacture - whether the activity of profiles cutting from M.S. plates is amount to manufacture of excisable goods - appellant submitted that while computing demand, benefit of cum-duty price was also not considered - issues regarding limitation and cum-duty price were not raised either before lower authority or first appellate authority - Held that:- there is no quarrel on the merit of the case that duty on the process carried by the appellant is payable. On limitation and issue of cum-duty price, on perusal of orders of both the lower authorities, we find that these issues were not raised. Since, the issues on limitation and valuation are mixed question of law and fact, it is a fit case for remand to examine the facts that whether any suppression of facts or mis-declaration etc. exist on the part of the appellant or otherwise. On cum-duty price also examination is required. We, therefore, remand the matter to the original authority to decide afresh on the issue of limitation and cum-duty price and to re-quantify the demand accordingly. The penalty also to re-quantified accordingly. - Appeal disposed of by way of remand
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