TMI Blog2010 (7) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. 2. The appellant has challenged order of the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkata, dated 12-8-2008 whereby appeal preferred by the respondent-assessee has been allowed after setting aside order of the Commissioner, Central Excise, Patna dated 20th May, 2005, which has been annexed as Annexure-2 to this memorandum of appeal. 3. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the manufacture of excisable goods falling under chapter-73, 84, 86 which were liable to duty at the rate of 16% of the value. According to the notice, in the past also the assessee had paid duty on the basis of ACP for the Non-Alloy Steel ingot and billets and also duty at the rate of 16% ad valorem for his other products. Further a demand of Rs, 4,15,726,71/- as differential excise duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-assessee tried to take us to the facts to show that the notice contains incorrect allegations and on the basis of figures of production the item covered under the compounded levy scheme definitely pre-dominate over the other items and hence the Tribunal s order requires no interference. 6. Having heard the parties we are of the considered view that the learned Tribunal, in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the unit or were mere incidental products covered by the Explanation to Rule 2. 8. In view of the aforesaid discussion and for considering the relevant issue indicated above, the matter requires to be remitted to the learned Tribunal and hence the order under appeal dated 12-8-2008 is set aside and the case is remitted to the Tribunal. It is made clear that the Tribunal shall re-hear the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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