TMI Blog2016 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise ought not to have passed the order for recovery of duty payable by the respondent-Corporation - Held that:- On perusal of the material on record, we are of the view that the impugned order does not speak on the merits of the case and legal aspects. Therefore, we feel it appropriate to remand the matter to the Tribunal for fresh consideration, by keeping it open to both the parties to ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., Vanadium Pentoxide in respect of both dutiable products Sulphuric Acid cleared on payment of duty as well as exempted products Sulphuric Acid used captively in the manufacture of fertilizers, the respondent-Corporation filed appeal before the Tribunal. The Tribunal, by the impugned order, has set aside the Order (de novo) dated 25.06.2003 on the ground that during the relevant period i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed MODVAT credit on the input viz., Vanadium Pentoxide used in the manufacture of Sulphuric Acid, and hence, the respondent is liable to pay duty and after following due process of law i.e. after issuing notice and affording an opportunity of hearing, the Commissioner, Customs and Central Excise, passed the order dated 25.06.2003 and without assigning reasons, the Tribunal had set aside the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003 passed by the Commissioner on the ground of absence of recovery machinery, and that in the absence of any mechanism for recovery of the amount, the Commissioner of Central Excise ought not to have passed the order dated 25.06.2003 ordering recovery of duty payable by the respondent-Corporation. 6. Having considered rival contentions and on perusal of the material on record, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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