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TMI Blog2017 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Dr. Satish Chandra The present appeal is filed against the Order-in-Appeal No.475/2011 dated 20.12.2011. 2. The brief facts of the case are that during the period under consideration (10.5.2008 to 31.12.2010), the appellant was engaged in the manufacture of flexible packaging laminates falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inium dust which is in the nature of aluminium ash, containing small percentage of inferior quality aluminium. The aluminium dust which arises as a result of process of metallization of printed plastic film is cleared by the appellant without payment of duty under the cover of proper invoices. The department has demanded the duty. Being aggrieved, the appellant has filed the present appeal. 3. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, he submits that the duty on the aluminium dust is not leviable. So, impugned order may be set aside. 4. On the other hand, Shri H.C. Saini, ld. DR relied on the impugned order. 5. After hearing both the sides and on perusal of record, it appears that the case laws cited by the appellant are not direct on the issue and the same is distinguishable on the facts and circumstances of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand the same to the adjudicating authority to decide the issue de novo but by providing reasonable opportunity of being heard. Ld. Counsel of the appellant assured full cooperation with the Department. Fresh evidence may be admitted as per law, if need be.
8. In the result, the impugned order is set aside and the appeal is allowed by way of remand.
(Dictated & pronounced in the open court) X X X X Extracts X X X X X X X X Extracts X X X X
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