2016 (1) TMI 688

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..... i Patil For the Respondent : Shri A N Prabhudesai, Superintendent (AR) ORDER Per P. S. Pruthi Heard both sides. 2. The appellant are engaged in the manufacture of Cable Jointing Kits, which are exempted, being products that do not amount to manufacture. This fact is not disputed. For the assembly of Cable Jointing Kits, certain inputs are used, one of which is called "Castor Compound". The ap .....

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..... disputed from the adjudication order dt. 27.12.2011. We find that the appellant had submitted before the authorities that the Castor Oil compound is exempted from excise duty under the said notification. From the adjudication order as well as the order of Commissioner (Appeals) it is seen that this point was ignored by the authorities. It is also brought to our notice that the demands for the diff .....

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