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Tagiliani Designs Pvt Ltd. Versus Commissioner of Central Excise

2016 (7) TMI 652 - CESTAT NEW DELHI

Eligibility of notification No. 7/2003 exempting articles of apparel or clothing if manufactured or got manufactured for personal use not intended for sale - assessee pleaded that the Commissioner (Appeals) having decided availability of exemption no .....

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at the matter stand remanded by him for examining and verifying the factual position which in our view is necessary to extend the benefit of notification. It is only in particular circumstances, the exemption is available to the assessee and fact tha .....

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ordingly, direct the adjudicating authority to do the verification in terms of the directions as contained in the order of Commissioner (Appeals). In the foregoing discussion, the appeal is rejected. - Excise Appeal No. 613/2007 Ex(DB) - FINAL ORDER .....

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ant 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 .....

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r personal use not intended for sale. The appellant started availing the said notification in respect of garments which were being manufactured by them for other persons, for their personal use and were not meant for sale. 3. As per explanation attac .....

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ion that the exemption would apply only where 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. .....

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tand that the garments manufactured for individual for their own perusal use would be exempted in terms of the said notification, irrespective of the fact whether fabrics stand provided by the customer or not. However, he remanded the matter to the o .....

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djudicated authority. 5. The assesse s plea in the present appeal is that the Commissioner (Appeals) having decided availability of exemption notification, in their favour, should have set aside the order in original in its totality instead of remand .....

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