TMI Blog2016 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... have set aside the order in original in its totality instead of remanding the matter back to him for verification - Held that:- After having gone through the impugned order of the Commissioner (Appeals), we find that 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 circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 persons for their personal use. 2. Subsequently, a not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 appellate authority interpreted notification No. 7/03, in favour of the assessee by accepting their stand that the garments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for individual customers for their personal use are very necessary for extending the benefit of notification. 7. After having gone through the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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