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2016 (7) TMI 652 - CESTAT NEW DELHI

2016 (7) TMI 652 - CESTAT NEW DELHI - TMI - 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 notification, in their favour, should 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 ord .....

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in the views of appellate authority and accordingly, 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 NO . 51802 /2016 - Dated:- 9-5-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. B Ravichandran, Member (Technical) Shri N Mullick, Advocate for the Appellants Ms. Neha Garg, AR for the Respondent ORDER A .....

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thing if manufactured or got manufactured for 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 attached to So. No. 43 of the said notification, there was clarification that even that exemption shall also apply to such articles which stand stitched from the material supplied by the customers, Revenue enter .....

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favour of the assessee by accepting their stand 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 original adjudicating authority for verification of facts as to whether, wherever the appellants have claimed exemption, the same was for the individual use of their customers. He also left the issue of time .....

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