9911796707
TMI Blog2016 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court of Madras in C.M.A Nos 2199 to 2201/2008 and the Hon'ble High Court of Madras in its order dated 11.06.2015 remanded the appeals to the Tribunal. 2. The brief facts of the case are as follows:- a) The appellant has two factories. When their factory at Kovilpatti manufactures yarn and grey fabrics, their factory at Cuddalore christened as "Loyal Super Fabrics" processes both fabric and yarn manufactured at Kovilpatti. These two factories belong to M/s Loyal Textile Mills Limited in which the appellant herein is one of the Units. b) On getting due permission from the department, the Kovilpaatti factory sent yarn and fabric to the Cuddalore Factory without payment of duty for processing viz dyeing, scouring, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Jurisdictional Assistant Commissioner for clearance of yarn. Vide paras 5, 6, 7 and 8 of its order, the Hon'ble High Court had directed the Tribunal to decide the short question of fact and the said paragraphs are reproduced below for better appreciation of the case. "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 strength of the permission ranted to Unit-II by the Jurisdictional Assistant Commissioner, which was communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 Excise to the assessee granting permission has to be necessarily addressed by the Tribunal with regard to the claim of the assessee that in view of the permission obtained by them through the said letter, they availed the benefit of the No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also and the same were placed before the Tribunal at the time of argument. The Honble High Court thought it fit to remand the matter to the Tribunal for a finding of the fact as to the existence of permission for removal of yarn without payment of duty. 6. The assessee submitted that there is no dispute as to the existence of the permission for fabric from Kovilpatti factory to Cuddalore factory. The present appeal is confined to existence of the permission for yarn from Kovilpatti factory to Cuddalore factory and return. Permission was granted by the Asst Commissioner of Central Excise, Kovilpatti Division, vide his letter dated 29.03.2001 which is reproduced as under: "Sub: C.Ex " Clearance of yarn without payment of duty to job work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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