TMI Blog2014 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It was pointed out by referring to the show-cause notice that the allegation in the show-cause notice is limited to wrongful availment of Notification No.6/2003-Cus. and nowhere there was an allegation that bought out items were integral part of PLC manufactured and supplied to BTPL. - Matter remanded back - Decided in favour of assessee. - E/22245/2014-DB - Final Order No.21690/2014 - Dated:- 2-9-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri Tushal Gupta, Advocate For the Respondent : Shri N. Jagdish, Superintendent(AR) JUDGEMENT Per : B.S.V.MURTHY; The appellant is engaged in the manufacture of programmable logic controllers (PLC) classifiable under Chapter 90 of the Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption certificate No.DMRC/DE/BS02/ED/2916/10 dt. 25/01/2010. 2.2. Similarly during the month of August 2010, appellant had placed another order on CECPL to supply one more mimic control panel and delivery it directly to BTPL on account of DMRC. CECPL billed to the appellant and shipped the goods directly to BTPL. CECPL had supplied the goods to the customers at their site and has raised invoice number 080 dt. 17/08/2010 on appellant. Appellant has sold the goods to BTPL by effecting an in-transit sale and raised invoice No.003628/2010-11 dt. 17/09/2010 to the customer for the said supplied made by CECPL. CECPL has discharged the excise duty on removal of goods from its factory as the exemption certificate could not be produced at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise. It was pointed out by referring to the show-cause notice that the allegation in the show-cause notice is limited to wrongful availment of Notification No.6/2003-Cus. and nowhere there was an allegation that bout out items were integral part of PLC manufactured and supplied to BTPL. On going through the records and after hearing both sides, we find considerable force in the arguments advanced on behalf of the appellants and we consider that it would be appropriate to remand the matter at this stage itself so that the matter can be considered in detail by the original adjudicating authority afresh. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority. We request the original adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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