TMI Blog2007 (1) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides , we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly , after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants were engaged in the manufacture of polypropylene (PP) tapes and sacks of Chapter 39 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the impugned order, whereby the case was remanded to the adjudicating authority for re-quantification of duty after revaluation of the goods in terms of the relevant provisions of the SSI Notification (No. 8/2003-C.E.) as also for consequential redetermination of the quantum of penalty. 3. It is submitted by learned Counsel for the appellants that on the facts of the case, they are eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticularly submits that , during the period of dispute, the final product of the appellants were not classified under Heading 54.06 and therefore the benefit of the Notification would not be available to them. 4. After giving careful consideration to the submissions , we find that, under Notification No. 221/86-C.E. ibid (as amended), plastic strips falling under Heading 39.20, manufactured and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appears from the records that this substantive claim of the assessee was not before the original authority and that, this plea of the party, though considered by learned Commissioner (Appeals), was rejected. Learned Commissioner (Appeals) chose to remand the case for de novo adjudication as regards the assessable value of the goods. The appellants have no grievance against this part of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority to consider, in the first instance , the assessee s claim for exemption under Notification No. 221/86-C.E. in respect of PP tapes manufactured by them and captively consumed in the manufacture of PP sacks during the period of dispute. This claim of the assessee shall be considered in the light of the Board s Order No. 8/92 dated 24-9-1992. It shall be only in the event of a reasoned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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