TMI Blog2005 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... f Act. They were manufacturing laminated plastic film, printed as well as un-printed out of duty paid bare plastic film which were also classifiable under the same Chapter Heading No. 39.20. Sr. No. 30 of Notification No. 14/92 provided exemption in respect of goods which were produced out of goods falling under Chapter Heading 39.01 to 39.15 and on which duty of Excise has already been paid. Inasmuch as the appellants final product was being manufactured out of bare plastic films of Chapter Heading No. 39.20, exemption was sought to be denied to the appellants, and duty confirmed for the period 1992-93 and 1993-94, though the classification list filed by them claiming the benefit of the notification was duly approved. 2. Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .15. This clarification was issued from F. No. 93/13/87-CX.3 dated 25-6-1987, being Circular No. 93/12/87-CX.1. They also referred to the Tribunal order in the case of Commissioner v. Elconment Ltd., 2001 (134) E.L.T. 106 (Tri.-Kolkata). The demand was also contested on the ground that the classification list claiming the benefit of the Notification was duly approved by the proper officer. Modvat declaration under Rule 57G, declaring the inputs as also the final product both falling under Heading 39.20 was also filed with the Revenue. As such, there can be no intention to suppress any facts from the Revenue, with an intention to evade duty. 4. Commissioner (Appeals) observed that the Board s clarification was in the context of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as above. 5. In view of the fact that Commissioner (Appeals) has not discussed the merits of the case independently but has relied upon the stay order, we set aside the impugned order and under normal circumstance we would have sent the matter back to Commissioner (Appeals) for decision but for the fact that the issue is covered by the Tribunal decision in the case of Elconment Ltd. Grasim Industries referred supra. However, in the case of Grasim, it was observed that the Revenue is entitled to verify that the plastic film have been manufactured out of the duty paid primary plastic materials of Headings 39.01 to 39.15. For the said verification, we remand the matter to the Original Adjudicating Authority. The Adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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