2018 (4) TMI 1301

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /O/75608-75624/2018
Central Excise
SHRI (DR.) SATISH CHANDRA, PRESIDENT AND SHRI C. J. MATHEW, TECHNICAL MEMBER Appearance: Shri Devraj Sahu, Adv., Ms. Chandreyi Alam (Gupta), Adv., Shri Abhisek Gupta, Adv., Shri S. Banerjee, Adv., Shri R. S. Bajaj, C.A. & Shri S. P. Siddhanta, Consultant for the Appellant (s) Shri S. S. Chattopadhyay & Shri S.Mukhopadhyay, both Supdt. (A.R.) for the Reve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the same. However, at the time of VAT assessment, only 1% of the VAT collected will have to be paid to the State Exchequer. 3. On the other hand, as per Central Excise Notification No.20/2007, the duty is paid, but the same is refundable at the time of assessment. 4. The dispute in the present appeals is whether the VAT which has been collected and retained by the appellants to the extent of 99% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Metal Alloys & Others Vs. Commr. of Central Excise, Guwahati (Final Order Nos.FO/A/78201-78279/2017 & MO/75435/2017 dated 29.11.2017), where the matters were remanded to the adjudicating authority to decide the issue denovo. 8. By following the earlier decision of the Tribunal (supra), we set aside the impugned order and remand the matters to the adjudicating authority to decide the issues denov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X