9911796707
TMI Blog2015 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court, while admitting the appeals, framed the following substantial question of law for consideration :- "Whether the CESTAT was right in setting aside all the orders in original entirely by extending the benefit to the clearance of yarn also without payment of duty when no permission was obtained from the jurisdictional Assistant Commissioner nor the procedure under Rule 19 of Central Excise Rules, 2001 read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s.Loyal Textile Mills Ltd.?" 2. The facts, in a nutshell, are as hereunder :- There are two units, viz., Loyal Super Fabrics (Unit-I) and another one Loyal Textile Mills Ltd. (Unit-II). Yarn and grey fabrics, on permission, were sought to be removed from U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word "procured" as set out in Notification No.43/01-CE-NT dated 26.6.01 and allowed the appeal in favour of the assessee against which the present appeals are filed by the appellant/Revenue. 4. Heard the learned standing counsel appearing for the appellant/Revenue and the learned counsel appearing for the 2nd respondent/assessee and perused the materials available on record. 5. Even at the outset, this Court is of the considered opinion that the matter requires to be remanded on a short question of fact and there is no need for this Court to give a finding on the above question of law. As is evident from the order of the Tribunal, on the basis of the pleading of the respondent, which has taken a plea before the Tribunal that on the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic plea has been taken by the 2nd respondent/assessee in the appeal before the Tribunal. A copy of the said letter addressed by the Superintendent of Central Excise to the assessee has been placed before this Court, which has also been recorded by the Tribunal in its order. Though, the said letter was before the Tribunal and forms part of its order, however, this question of fact, which is disputed by the Revenue, has not been addressed by the Tribunal. Once a finding is recorded by the Tribunal on facts, it is supposed to address each and every issue that is placed before it by the parties on such fact. As to the authenticity of the letter written by the Superintendent of Central Excise to the assessee granting permission has to be ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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