TMI Blog2015 (4) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... g opportunity to both the parties to produce whatever evidence/material they want to rely upon in support of their respective contentions. As a result, the impugned order of the Tribunal and the consequential orders passed by the Commissioner will stand set aside - matter remanded back - Decided in favour of assessee. - CIVIL APPEAL NO. 9474 OF 2003, CIVIL APPEAL NO. 5732 OF 2008 - - - Dated:- 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty for the period September 1987 to June 1992 whereby the additional duty for the sum of ₹ 3.64 crores on Grieg fabric was demanded on the ground that the Signature Not Verified said fabric constitutes an intermediary product (I.P.) which was an independent marketable and excisable product. Thereafter, seventeen show cause notices followed and in all eighteen show cause notices were iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for fresh consideration. At the same time, some of the issues raised by the appellant have been decided by the CESTAT against the appellant and it is for this reason the instant two appeals are preferred challenging those aspects of the matter which have been decided against the appellant. Even the order of remand has been challenged. After hearing the learned counsel for the parties for some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t `nil' duty under the Additional Duties of Excise(Textiles and Textile Articles) Act, 1978; (4) Even if 1957 Act is applicable, whether the duty payable would still be `nil' on the ground that intermediary product was wooven fabric covered by Heading 5408.00/5406.10; (5) If the intermediary product is held to be covered by Heading 5409.00 as contended by Revenue, would it still be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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