9911796707
TMI Blog2011 (6) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... Trans Drive and Rear Axle Oil Seal Retainer from M/s Mahindra & Mahindra on their returnable delivery challans cum gate pass for the purpose of machining. After carrying out the machining job on the said goods they returned the same to M/s Mahindra & Mahindra on their challans. The appellants were in belief that the activity of machining did not amount to manufacture as what item which was received was the very same item was returned without giving birth to any distinctly product, therefore, the appellants did not pay Central Excise duty. From November, 2003, they were manufacturing Clutch Release Fork for M/s Mahindra & Mahindra till March, 2008 out of their own raw materials and clearing the said goods on payment of Central Excise duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs. To support his submission, he produced a certificate issued by Chartered Accountant. 4. Heard the learned Counsel. 5. After hearing the learned Counsel, we find that the issue involved is in narrow compass. Therefore, after waiving the pre-deposit, we take up the appeal itself also for final disposal with the consent of both the sides. 6. Shri S.S. Katiyar, learned SDR submitted that it is admitted fact by the appellants that their activity amounts to manufacture, therefore, they are liable to pay Central Excise duty on the value of clearance effected by them during the impugned period. He further submitted that the exemption is to be claimed by the appellants before the adjudicating authority and they did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, which can be claimed at any stage. Therefore, we hold that this legal aspect of the case whether the appellants are covered under SSI exemption Notification No. 8/03 or not has not been examined by the adjudicating authority, which needs examination. Therefore, we remand back the matter to the adjudicating authority with a direction to verify the records of the appellants as to whether the appellants are entitled for SSI exemption under Notification No. 8/03 or not? If the appellants are entitled for SSI exemption under Notification No. 8/03, the demands are not sustainable. Therefore, by setting aside the impugned order, we remand back the matter to the original adjudicating authority to examine the case as directed herein abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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