TMI Blog2008 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... ames of different individuals - remand the matter to the original authority for requantification of the demand taking in to consideration other land-line phones installed in factory premises/branch office and cell phones in name of company - ST/1000/2007 - A/300/2008-WZB/AHD - Dated:- 18-2-2008 - Ms. Archana Wadhwa, Member (J) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri M.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cell-phones are in possession of different individuals. As such, it cannot be proved that such land-line phones and cell-phones are exclusively used in relation to the manufacturing or clearance activities. The learned Advocate appearing for the appellant fairly concedes that some of the land-line phones installed in the residential premises of the director and some of the cell-phones are in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-1605-CESTAT Mum. 2. Indian Rayon Industries Ltd. v. C.C.E, Bhavnagar - 2006 (4) S.T.R. 79 (Tri-Mumbai) 3. M/s Nice Telecommunication Pvt. Ltd. v. C.C.E., Jaipur,- 2007-TIOL-335-CESTAT-Del. 4. In view of the above statements made by the appellant, I set aside the impugned order and remand the matter to the original authority for requantication of the demand after following the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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