Miltex Laminates Pvt. Ltd. Vs. Commissioner of C. Ex. - Court Judgment

Excerpt:
1. after hearing for some time and considering the submissions, it is found that the outcome of this appeal, would depend on the question of determination of the eligibility of exemption notification, in appeal no. e/35/2003 filed by the same appellant which has been remanded back for re-determination of the eligibility of the exemption notification claimed therein.2. the plea made by the learned advocate that in this appeal since there was no demand under heading 39.20 of central excise tariff act, 1985, which classification they are not challenging, therefore the turn over of the specified goods cleared by them under heading 39.20 should not count to determination their excise exemption slab limits is a this proposition that cannot be accepted. since the goods are dutiable and specified and no exemption notification exempting them fully from duty has been cited. the turn over such specified goods under heading 39.20 cannot be excluded. however, the alternate submission of the learned advocate that the turn over of the product, paper based insulators and their eligibility to full exemption of duty under the relevant notification has to be considered & that case has been remanded back has force. this matter therefore would also need to be remanded back has force, and re-determination in light of the finding arrived in that case i.e. appeal no. e/35/2003.3. in this view of the matter, we set aside this order and remand the same to the original authority, with directions that this matter should also be decided, alongwith the question of the eligibility of the notification to paper insulators in appeal no. e/35/2003 and thereafter the slab exemptions eligible for the relevant period be determined. we make it clear the turn over of the clearance under 3920 would be taken in to consideration for working out the slabs under the s.s.i, notification even if no duty demands on the same can be made they being barred by limitation. we also make it clear that both sides have liberty to raise such other relevant issues which have not been specifically arrived at and determined by us in this case.

Judgment:
1. After hearing for some time and considering the submissions, it is found that the outcome of this appeal, would depend on the question of determination of the eligibility of exemption notification, in Appeal No. E/35/2003 filed by the same appellant which has been remanded back for re-determination of the eligibility of the exemption notification claimed therein.

2. The plea made by the learned advocate that in this appeal since there was no demand under heading 39.20 of Central Excise Tariff Act, 1985, which classification they are not challenging, therefore the turn over of the specified goods cleared by them under heading 39.20 should not count to determination their excise exemption slab limits is a this proposition that cannot be accepted. Since the goods are dutiable and specified and no exemption notification exempting them fully from duty has been cited. The turn over such specified goods under heading 39.20 cannot be excluded. However, the alternate submission of the learned Advocate that the turn over of the product, paper based insulators and their eligibility to full exemption of duty under the relevant notification has to be considered & that case has been remanded back has force. This matter therefore would also need to be remanded back has force, and re-determination in light of the finding arrived in that case i.e. Appeal No. E/35/2003.

3. In this view of the matter, we set aside this order and remand the same to the original authority, with directions that this matter should also be decided, alongwith the question of the eligibility of the notification to paper insulators in Appeal No. E/35/2003 and thereafter the slab exemptions eligible for the relevant period be determined. We make it clear the turn over of the clearance under 3920 would be taken in to consideration for working out the slabs under the S.S.I, notification even if no duty Demands on the same can be made they being barred by limitation. We also make it clear that both sides have liberty to raise such other relevant issues which have not been specifically arrived at and determined by us in this case.