TMI Blog2002 (2) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... Zinc Ltd. (hereinafter called as M/s. HZL), Udaipur. It is also alleged that M/s. TDL manufactured/got manufactured on their behalf at Chanderiya site various excisable goods, that from the documents seized from the premises of M/s. HZL at Udaipur and Chanderiya, Dist. Chittorgarh, it was revealed that M/s. TDL manufactured or got manufactured on their behalf various excisable goods which they knew were liable to excise duty. It is alleged that M/s. TDL through suppression of facts and fraudulent manipulation of their documents relating to the contract with an intent to evade duty had contravened the Central Excise Rules and evaded Central Excise duty amounting to Rs. 1,00,97,626.00. Therefore, M/s. TDL were called upon to show cause why th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that if the goods are classified, as they should be, under Tariff Item 73, they would be eligible for total exemption and there would be no liability to duty). We feel that this is a case which is required to be remanded in view of the infirmities pointed out above. Accordingly, we dispose of the appeal itself. The impugned order is set aside and the case is remanded for a fresh decision by the Adjudicating Authority. The stay application also stands disposed of in the above terms . 4. In pursuance of the above order of the Tribunal, the Commissioner of Central Excise, Jaipur has passed Order-in-Original dated 30-3-99 in which he has again confirmed the same amount of duty, penalty and fine on M/s. TDL. This order is impugned in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -I) 8421.00 (Being parts of Gas cleaning Section) 15% 5% 3. 1 to 16 (Annex-II) 8419.00 (Being parts of Zinc refinery plant) 15% 5% 5. The items at the Sl. Nos. in Annexure-I II referred to in the above table, are mostly represented by their code Nos. without giving any description and without description it is not possible to know as to what they are and what do they represent. With such scanty information, it is difficult to comprehend as to how and why have they been classified under the Headings 8474.00, 8421.00 and 8419.00 and not under Chapter 73 in the Central Excise Tariff. The Commissioner in his order has also not recorded any reasons as to why none of the items on which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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