TMI Blog1995 (8) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant. Now, since we propose to take up the appeal itselt today with the consent of parties, we grant waiver of duty and penalty pending disposal of the appeal. 2. The appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 13-3-1995, confirming the findings of the Dy. Collector of Central Excise, Madras, dated 30-8-1994 denying the benefit of MODVAT credit to the appellant. 3. Sh. Vijayaraghavan, the learned Consultant, at the outset, submitted that the appellants are manufacturing P and P medicines classifiable under Tariff Heading 3003.10 attracting 15% duty and also non-P and P medicines classifiable under Tariff Heading 3003.20 namely, Tetracycline attracting nil rate of duty besides branded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export of P and P medicines to Sri Lanka apart from extracts of RG 23A Parts I II registers. The learned Consultant submitted that apart from being contradictory in the approach and the findings of the original authority and the appellate authority, the appellate authority misconstrued the evidence on record and mis-took the export of P and P medicines to Sri Lanka for export of non-P and P medicines which is factually disproved by the statutory documentary evidence of GP2s. The learned Consultant therefore submitted that the impugned order is not sustainable in law and on facts. 5. Sh. Indrajith, the learned DR, submitted that he has no objection to the issue being remanded for consideration of the factual position with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same; we are inclined to think that the issue has to be remanded to the original authority for reconsideration of the issue afresh in the light of the observations above. We make it clear that the only issue that is canvassed before us regarding which we are remanding the matter is only with reference to appellants claim to avail Modvat credit in respect of export of P and P medicines to Sri Lanka which are classifiable under 3003.10 attracting 15% duty and as to whether the GP2s produced before us were admittedly referrable and relatable to the goods exported. The original authority is directed to reconsider this issue after giving opportunity to the other side as per law and dispose of the matter in accordance with law. In this vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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