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2018 (1) TMI 984 - AT - Central ExciseManufacture - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by machines - The Department was of the view that in the light of Chapter Note 4 to Chapter 26, the processes carried out by the appellant resulted in the manufacture of ore concentrate and the same amounts to manufacture - Held that: - the Tribunal in the case of Rungta Mines vs. CCE [2016 (4) TMI 602 - CESTAT KOLKATA] has held that, processes which are very similar to those undertaken by the appellant, have been held to be covered by the Chapter Note 4 and the resultant goods are liable to Central Excise duty - above decision of the Tribunal is applicable to the present facts of the case and hence, it is concluded that the processes undertaken by the appellant will incur the mischief of Chapter 4 and Excise duty will be payable by the appellant - the Tribunal has also set aside the penalty. By following the same, in the present case too, the penalty imposed on the appellant is set aside. Benefit of exemption N/N. 63/95-CE dated 16.03.95 - Held that: - Since such benefit has not been claimed before the adjudicating authority, the matter is required to be remanded to the adjudicating authority to consider the same in the facts and circumstances of the present case - matter on remand. Appeal allowed in part and part matter on remand.
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