TMI Blog2009 (10) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... t when Modvat credit has already been allowed in Order-in-Original by the adjudicating authority on the basis of available records, after verification – Held that:- remittal order is put in issue on the ground that it has been already considered and denied when the entire entitlement of the modvat benefit was originally considered. The only issue for which the matter had been remitted back to the original authority is whether the assessee is entitled to modvat credit, even that order of remittal has been granted by imposing a condition that the assessee should establish the claim by producing the documents showing payment of duty on the related inputs, remittal order is not in any way prejudicial to the interest or the Revenue to adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the second question of law had only arisen for consideration of this Court. 3. The facts of the case proceeded as follows : The offence has been registered against the assessee M/s. Microstretch Elastomers (P) Ltd., by the Divisional Preventive Group, Pondicherry for manufacturing and clearing excisable goods without payment of a Central Excise Duty by misdeclaring their product. The assessee were manufacturing cotton core yarn with the aid of power and that the said cotton core yarn was classifiable under sub-heading No. 5205.11 or 5206.11, but the assessee had classified the said goods under sub-heading No. 5205.90 in their declarations filed with the department. The assessee submitted a letter dated 12-3-1998 in which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on appeal before the first respondent who by its order dated 1-6-2000 set aside the said order in original and remanding for de novo adjudication for reconsidering all the technical opinion and on remand, the Commissioner of Central Excise vide Order-in-Original No. 5/2001, dated 27-6-2001 classified the sub-section 5205.1 chargeable duty at the rate of 20% ad valorem at 18% during the relevant period. As such, the duty liability for cotton core yarn was reworked out to Rs. 9,90,124/- and imposed the penalty of Rs. 2,00,000/- under Section 173Q of the Central Excise Rules, 1944. 4. Aggrieved by the above order, the assessee filed an appeal before CESTAT, which by the impugned order has upheld the classification of the cotton core yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d inputs. For these reasons, the Tribunal remitted the matter back to the original authority for the Limited purpose. This remittal order is put in issue on the ground that it has been already considered and denied when the entire entitlement of the modvat benefit was originally considered. The only issue for which the matter had been remitted back to the original authority is whether the assessee is entitled to modvat credit, even that order of remittal has been granted by imposing a condition that the assessee should establish the claim by producing the documents showing payment of duty on the related inputs. We find that the remittal order is not in any way prejudicial to the interest or the Revenue to adjudicate the matter on appeal und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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