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2018 (2) TMI 220 - AT - Central ExciseBenefit of N/N. 83/94 CE dt. 11.04.94 - Wrapping and packaging paper falling under chapter 48.05 of the Central Excise Tariff Act - demand has been made against the Appellant on the ground that they have wrongly claimed the benefit of exemption notification no. 83/94 by showing that they have done jobwork activity of manufacture of kraft paper on raw material supplied by the principal manufacturer - Held that: - while determining the duty, the cum duty benefits should be extended to the assessee. We also find that the adjudicating authority have not examined the fact whether there is a suppression of facts or otherwise. Accordingly, the issue of limitation was also not considered properly - it is fit to remand back the case to the adjudicating authority to consider the case afresh after granting the opportunity of cross examining the persons who were not made available for cross examination as well as examining the record and accounts of the Appellant as to how the alleged jobwork activity has been considered in their books - appeal allowed by way of remand.
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