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United Sales Corporation Versus CCE, Ludhiana

2016 (11) TMI 1278 - CESTAT CHANDIGARH

Levy of excise duty - activity of packing/repacking of auto parts - Held that: - I find that as the appellant has claimed that on 31.5.2006, there was inventory of stock of finished goods the same was required to be considered by the adjudicating aut .....

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required to be verified by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to verify the facts as discussed above, on the basis of the documents produced by the appellant. Other issues are kept open f .....

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Advocate Present for the Respondent : Shri R.K. Sharma, AR ORDER The appellant is in appeal against the impugned order demanded duty for the period from 1.6.2006 to 31.3.2007. 2. The Brief facts of the case are that the appellant was engaged in the .....

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e appellant took out the inventory of stock as on 31.5.2006 of auto parts in finished condition i.e. packed condition were excluded and cleared without payment of duty. The auto parts were manufactured from 31.5.2006 found by the appellant that they .....

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ant was not having separate stock as on 31.5.2006, therefore, the whole of the their turnover exceeded the threshold limit of SSI exemption. The show cause notice was issued to the appellant by invoking the extended period of limitation to demand of .....

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re the Commissioner (Appeals) who did not give any credence to the defence taken by the appellant. Therefore, the appellant is in appeal before me. 3. Learned Counsel for the appellant is that the goods which were in packed condition on 31.5.2006 are .....

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ellant. 4. On the other hand, learned AR submits that these facts need verification at the end of the adjudicating authority, therefore the matter may be remanded back to the adjudicating authority to verify the records produced by the appellant cons .....

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