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2018 (2) TMI 557 - AT - Central ExciseClandestine removal - re-quantification of demand - Held that: - at the relevant time the appellant was engaged in the manufacture of recorded audio cassettes - As per N/N. 48/1994 dated 01/03/1994 (Sr. No. 4) recorded audio cassettes attracts ‘nil’ rate - Similarly in the N/N. 16/96-CE dated 23/07/1996 (sr. No. 105) recorded audio cassettes attracts nil rate of duty - When it attracts ‘nil’ rate the appellant is entitled to get this benefit - matter remanded to the adjudicating authority once again to give the benefit pertaining to the duty on audio recorded cassettes. Remaining order is hereby sustained, although during the course of arguments the Learned Counsel vehemently argued about trading activities but from the records, it was not proved. The raw materials for which claim was made as a trading item in fact was used by the appellant for captive consumption. Exchange of the bills between two parties has nothing to do with the trading activities. In view of above the remaining portion of the order is hereby sustained. Appeal allowed in part by way of remand.
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