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TMI Blog2012 (11) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal, West Block No. 2, R.K. Puram, New Delhi (for short called "The Tribunal") in Appeal No. E/2298/2004. 2. By impugned order, the Tribunal allowed the appeal filed by the assessee (respondent herein) and set aside the order dated 5/6-2-2004 passed by the Commissioner bearing No. 04/CH./2/Commr/2004. 3. So the question which arises for consideration is whether Tribunal was justified in allowing the appeal filed by the assessee and thereby was justified in setting aside the order passed by the Commissioner impugned therein? 4. The main issue involved in the case is whether assessee who is engaged in the business of manufacture and sale of steel is liable to pay Excise duty on the item called "conveyor belts" wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission is also that scrap of conveyor belts is not a manufactured item and is not liable to Central Excise duty. It is also being pointed out that this issue is covered by the decision of the Tribunal in the case of Mysore Cements Ltd. v. C.C.E., Bangalore - 2004 (165) E.L.T. 307. 3. The appellant has also relied on the judgments of the Hon'ble Supreme Court in the case of C.C.E., Patna v. Tata Iron & Steel Co. Ltd. - 2004 (165) E.L.T. 386 (S.C.) in support of the contention that every scraped item, even though sold for a price, is not liable to Excise duty. 4. The appellant is right in its submission that only goods resulting from manufacture attract Central Excise duty. This situation is not altered by Note 6 to Chapter 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate and discussion both on facts and in law in the light of relevant rules, the decided case law on the subject cited at the bar by both the sides and then to return a finding by the Tribunal as to whether assessee is liable to pay any Excise duty on the items/goods in questions for which show cause notice was served on them or not and if held liable to pay then at what rate it is payable and under which heading/sub-heading it is payable and if not liable to pay any duty then why and on what basis it is not liable? 11. Since the issue is of frequent occurrence involving sizable amount of duty if found payable and hence we consider it apposite to remand the case to the Tribunal for deciding the appeal afresh on merits strictly in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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