2016 (7) TMI 652

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ha Garg, AR for the Respondent ORDER After hearing both sides, we find that appellant is engaged in the manufacture of readymade garments which were excisable and the appellant was manufacturing these readymade garments and were selling the same to other shop owners, for further sale in the  market.   Apart from that, they were also manufacturing these garments for  other per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ere the material stands given by the customers.   Based upon the said view, proceedings were initiated against the appellant  by way of issuance of show cause notice, by invoking the longer period of limitation.   The said proceedings culminated  into order passed by adjudicating authority upholding the revenues stand. 4.  On appeal against the said order, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hould  have set aside the order in original in its totality instead of remanding the matter back to him for verification.   6.  Learned DR appearing for the Revenue submits that at the adjudication level no verification was done inasmuch as the Revenue was denying the exemption itself.   As such, the verification of the fact as to whether such clearances were meant f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X