TMI Blog2016 (1) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification, in question, there shall be no penalty on the appellant upon readjudication of the matter proposed by this order. However, duty liability if any arises shall follow interest if such duty is not already paid or short paid. With the aforesaid observations and directions, the matter is remanded to adjudicating authority to re-do the adjudication a fresh. The appellant is entitled to reasonable opportunity of hearing. A reasoned and speaking order is expected to be passed. - E/800/2007 - Final Order No. 40079 / 2016 - Dated:- 18-1-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI R. PERIASAMI, TECHNICAL MEMBER For the Petitioner : Shri S. Murugappan, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le carrying out manufacture of packing materials by its Unit I, it separated its printing activity of leaflets and created a separate printing division called Unit II. 2.2 Appellant submitted that it maintained proper record in respect of the goods cleared to the exporting units who were using such packing materials for export of ultimate goods. It is held by Tribunal in the case of Vadapalani Press Vs. CCE, Chennai - 2007 (217) ELT 248 that when the packing materials are cleared to the exporting unit, such clearance shall be treated as deemed export and turnover thereof shall be excluded while computing the SSI exemption benefit under Notification No. 8/2003-CE dated 1.3.2003. 2.3 The appellant has used cenvatable input in manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture of branded goods is not entertainable for no cogent evidence led by appellant. 4. Heard both sides and perused the records. 5. It appears from the impugned order that there is mis-carriage of justice in the entire adjudication process for no consideration of Appellants specific pleading that Tribunal s decision in Vadapalani Press (supra) was considerable. It is a fact that decision of the Tribunal in this case was rendered eight months before the adjudication order was passed. Learned adjudicating authority should have considered that decision when a pleading was made by appellant in that behalf before him. 6. Appellant s grievance that it manufactured both dutiable goods as well as exempted goods needs thorough s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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