M/S. Rama Exports Vs. Commissioner of Central Excise, Chennai.iv - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnOct-16-2009
Case NumberE/417 of 2007/MAS
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
AppellantM/S. Rama Exports
RespondentCommissioner of Central Excise, Chennai.iv
Advocates:Sh. M. Masilamani, Const. Sh. V.V.Hariharan, JCDR.
Excerpt:
we have heard both sides. 2. the lower appellate authority has decided duty is payable on waste arising from the processing of the excisable goods in terms of notification no.43/2001-ce dated 26.6.2001. however, it is the grievances of the appellants that they are entitled to exemption under notification no.8/2003. though the lower appellate authority has recorded his submission in this regard, there is no finding given by him on the applicability or otherwise of the exemption notification claim to cover the appellants case. as such, the impugned order is set aside and the matter is remanded to the lower appellate authority to specifically consider the claim of the appellants entitlement for exemption under notification no.8/03. the appeal is allowed by way of remand in the above terms.
Judgment:

We have heard both sides.

2. The lower appellate authority has decided duty is payable on waste arising from the processing of the excisable goods in terms of Notification No.43/2001-CE dated 26.6.2001. However, it is the grievances of the appellants that they are entitled to exemption under Notification No.8/2003. Though the lower appellate authority has recorded his submission in this regard, there is no finding given by him on the applicability or otherwise of the exemption notification claim to cover the appellants case. As such, the impugned order is set aside and the matter is remanded to the lower appellate authority to specifically consider the claim of the appellants entitlement for exemption under Notification No.8/03. The appeal is allowed by way of remand in the above terms.