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2017 (6) TMI 1134 - CESTAT ALLAHABADSSI exemption - it appeared to Revenue that Fly Ash or Phospho Gypsum was not purchased and used by M/s Hilite in the manufacture of their final product and therefore they were not eligible to avail the said SSI Exemption - natural justice - Held that: - the said Notification 5/1999-CE dated 28/02/1999 entitles the manufacturer to clear goods at nil rate of duty if the said goods are containing more than 25% by weight of Fly Ash or Phospho Gypsum though the entire emphasis by Revenue was only on single commodity i.e. Phospho Gypsum and there was an attempt to establish that Phospho Gypsum was not used whereas there was no discussion on Fly Ash at all in the whole proceedings - Further, we find that Original Authority in Para 4.22 has held that opinion by Dr. Badri Prasad through letter dated 17/09/2007 was only an assumption which gives an impression that the Original Authority has tried to examine technical opinion without seeking any technical opinion from the competent wing of the Department i.e. CRCL. We are of the opinion that this matter needs to be remanded back to the Original Authority with a direction that the said Original Authority should refer said opinion dated 17/09/2007 given by Dr. Badri Prasad to CRCL and seek expert technical opinion about the correctness of opinion given by Dr. Badri Prasad - appeal allowed by way of remand.
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