TMI Blog2016 (7) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) in the impugned order while holding the demand notice barred by limitation, is contrary to the principles laid down by the Hon’ble Gujarat High Court in Neminath Fabrics Pvt Ltd s case (2010 (4) TMI 631 - GUJARAT HIGH COURT ). Therefore, the said finding of the Ld Commissioner (Appeals) cannot be sustained. In the result, the impugned order is set aside and the matter is rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of Rigid/Flexible and Printed PVC Films falling under CH 39 of CETA 1985. A Show Cause cum Demand Notice was issued to the appellant for recovery of duty of ₹ 11,29,669/- on Printed PVC Films cleared during the period from 24.6.1999 to 29.3.2000 alleging that the process carried out by them resulted into manufacture. On adjudication, the demand was confirmed and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Hon ble Gujarat High Court in the case of CCE, Surat-I Vs. Neminath Fabrics Pvt Ltd 2010(256)ELT.369(Guj). He has fairly accepted that since the issue has not been decided on merit, he has no objection in remanding the case to the Ld Commissioner (Appeals) to decide the issues afresh on merit. 5. We find that the Ld Commissioner (Appeals) has allowed the appeal filed by the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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