TMI Blog2018 (8) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant - for ascertaining the correct factual position, the matter should go back to the original authority. Appeal allowed by way of remand. - APPEAL No. E/85240/2018 - A/87016/2018 - Dated:- 1-8-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri M.P. Joshi, Advocate, for appellant Shri D.S. Chavan, Superintendent (AR), for respondent ORDER Brief facts of the case are that the appellant is engaged in the manufacture of power driven (PD) pumps and parts thereof, falling under Chapter Heading No.8413.00 of the First Schedule to the Central Excise Tariff Act, 1985. During the disputed period, the appellant had supplied four numbers of P.D. pumps for the industrial pollution prevention project of M/s. Balra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturers of PD pumps, including the appellant herein. The show cause notice dated 3.11.2004 issued by the DGCEI was adjudicated vide order dated 28.2.2002 by the Commissioner of Central Excise, wherein the proposals made in the show cause notice dated 3.11.2004 were dropped, holding that Balrampur Chini Mills had already deposited the excise duty on behalf of the manufacturers, as real beneficiary. In the meantime, pursuant to the remand direction of the Tribunal vide order dated 27.1.2017, the Commissioner (Appeals) took de novo proceedings and rejected the appeal of the appellant vide order dated 31.10.2017. Being aggrieved with the said order dated 31.10.2017, (impugned, herein), the appellant has preferred this appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the duty paid by the appellant, without claiming the exemption benefit, should be available as refund. However, there is no material available on record to show that M/s. Balrampur Chini Mills Ltd. had discharged the central excise duty liability on the PD pumps supplied by the appellant. Hence, for ascertaining the correct factual position, I am of the view that the matter should go back to the original authority. 6. Therefore, by setting aside the impugned order, I remand the matter to the original authority for the fact finding as to whether, the purchaser M/s. Balrampur Chini Mills Ltd. had discharged the central excise duty liability in respect of the PD pumps supplied by the appellant. On verification of documents/records, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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