1999 (6) TMI 165

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Panchatcharam, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order-in-original dated 22-3-1990 passed by the Collector of Central Excise, Rajkot. 2. Appellant M/s. Decora Ceramic are engaged in the manufacture of ceramic products like glazed tiles falling under sub-heading 6906.10. They are also manufacturing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods which were captively consumed were exempted in terms of the respective exemption notifications but the Commissioner in the impugned order observed that during the material time no exemption was available prima facie for the said goods captively consumed. 4. Shri K. Panchatcharam, learned JDR while justifying the action of the department in denying the benefit of notification, submitte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /86, we are of the view that this matter will have to go back for reconsideration. Accordingly, we are remanding this matter to the jurisdictional Commissioner for de novo consideration. During readjudication the party is at liberty to take all other connected pleas. The concerned Commissioner may pass an appropriate order accordingly, after providing an opportunity to the appellants. 7. Thu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X