TMI Blog2015 (10) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, if a limited remand of the matter is made to determine the assessable value of the ingots, then there may not be difficulty to work out duty liability of TAPL. Ld. Counsel at this stage says that ld. adjudicating authority upon remand shall examine applicability of notification No. 214/86-CE dated 25.03.86 TAPL. So also he has to examine applicability of notification No. 7/97-CE dated 1.3.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is notification remained unquestioned on the face of law provided the inputs used by it has undergone suffering of duty. 2. The factual situation was that the appellant TSIPL was the procurer of scraps and sending the same to TAPL for conversion thereof to manufacture ingots for the former because TSIPL had no furnace for manufacture of ingots. There is no dispute by Revenue on the quantum of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL shall not ipso facto bringing the appellant TSIPL to duty liability on rods and bars manufactured by TAPL which were exempt from payment of duty in terms of notification No. 7/97-CE dated 01.03.97. 4. Both sides agree that the aforesaid factual and legal position is correct. In view of the settled position of law that duty shall be collected on ingots manufactured by TAPL, that concern is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TSIPL is allowed. Consequential relief if any shall follow in accordance with law. In so far as appeal of TAPL is concerned, that appeal is remanded to adjudicating authority on the very limited issue as enumerated above granting fair opportunity of hearing to the appellant to determine its liability if any in accordance with law, considering its submissions both on facts and law and shall pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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