M/S Unispanners Pvt Ltd. Vs. Cce, Ghaziabad - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Jun-26-2001 |
| M/S Unispanners Pvt Ltd. |
| Cce, Ghaziabad |
1. in this appeal filed by the appellants, m/s. unispanner pvt. ltd., the central excise duty has been demanded in respect of the steel structurals manufactured by them. the collector of central excise (appeals), ghaziabad, confirmed the duty demand of rs. 9,06,833.72 against the appellants.2. although the matter is posted for mention, with the consent of both the said, it is taken up for regular hearing.3. both the sides agreed that the matter relates to the duty liability with regard to the structurals and the matter has to be re-examined in the light of the guidelines given by the apex court in the case of cce, jaipur vs man structurals ltd. , 2001 (44) rlt 113 (sc). as the matter relates to the duty liability on the structurals, we remand this matter to the jurisdictional adjudicating authority who will re-examine the matter in the light of the guidelines given by the apex court in the case of cce, jaipur vs. man structurals ltd. , referred to above. both the sides would be at liberty to place their respective arguments for disposal of the matter. thus, the appeal is allowed by way of remand.
1. In this appeal filed by the appellants, M/s. Unispanner Pvt. Ltd., the central excise duty has been demanded in respect of the steel structurals manufactured by them. The Collector of Central Excise (Appeals), Ghaziabad, confirmed the duty demand of Rs. 9,06,833.72 against the appellants.
2. Although the matter is posted for mention, with the consent of both the said, it is taken up for regular hearing.
3. Both the sides agreed that the matter relates to the duty liability with regard to the structurals and the matter has to be re-examined in the light of the guidelines given by the Apex Court in the case of CCE, Jaipur vs Man Structurals Ltd. , 2001 (44) RLT 113 (SC). As the matter relates to the duty liability on the structurals, we remand this matter to the jurisdictional adjudicating authority who will re-examine the matter in the light of the guidelines given by the Apex Court in the case of CCE, Jaipur vs. Man Structurals Ltd. , referred to above. Both the sides would be at liberty to place their respective arguments for disposal of the matter. Thus, the appeal is allowed by way of remand.