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2017 (6) TMI 704 - CESTAT AHMEDABADManufacture of mineralized water from sea water - Revenue’s stand in the appeal is that for use of DM water in assessee’s unit as per N/N. 67/95-CE dated 16.3.95, the Respondent is required to pay duty @ 16% which is on consumption of DM water for further manufacturing of mineral water which attracts nil rate of duty - Held that: - the plea of the Revenue that adjudicating authority did not properly examine the facts and the facts that the impugned order was set aside earlier by the Tribunal vide its order dated 26.6.2008 mentioned above, we find that the subject matter raised in the present appeal of the Revenue deserves to be remanded for de novo decision by the original adjudicating authority who shall decide the matter afresh - appeal allowed by way of remand.
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