1999 (8) TMI 503 - AT - Central Excise

Issues:
1. Exemption from payment of duty of excise for various leather products under Notification No. 115/75.
2. Denial of exemption under Notification No. 115/75 by the Assistant Collector.
3. Confirmation of duty demand for specific periods.
4. Rejection of appeals by the Collector (Appeals).
5. Tribunal's remand and subsequent re-adjudication by the Assistant Collector.
6. Dispute over the eligibility for the benefit of Notification No. 115/75.
7. Interpretation of the Tribunal's previous order regarding the effective date for duty demands.

Analysis:

1. The Appellants claimed exemption from excise duty for leather products under Notification No. 115/75. The Assistant Collector denied the exemption for certain goods and changed classification for others, leading to duty demands.

2. The Assistant Collector disallowed the exemption under Notification No. 115/75 for various goods and confirmed duty demands for specific periods, which were upheld by the Collector (Appeals).

3. The Appellate Tribunal remanded the matter to the Assistant Collector for re-adjudication, emphasizing the need to consider each product's eligibility for the exemption under Notification No. 115/75 before assessing other benefits.

4. The Assistant Collector, upon re-adjudication, allowed exemption for some goods but not for others, leading to a confirmation of duty demands. The Collector (Appeals) rejected the appeal against this decision.

5. The ld. Advocate argued that the demands could only be confirmed from a specific date based on the Tribunal's earlier order, and any demand prior to that date should not be upheld by the Revenue.

6. The dispute centered on the eligibility of the goods for the benefit of Notification No. 115/75. The ld. Advocate cited precedents and supporting documents to claim eligibility, while the SDR argued that the goods did not fall under the Tanning Industry.

7. The Tribunal, upon review, found the Assistant Collector's re-adjudication lacking in assessing each product's eligibility for the exemption under Notification No. 115/75 as directed. The Tribunal reiterated the need for a detailed examination and remanded the matter again.

8. The Tribunal clarified that demands could only be confirmed from a specific date as per its earlier order, and the Assistant Collector was directed to reassess the eligibility for the benefits under the relevant notifications.

9. The appeal was allowed based on the Tribunal's previous decision regarding the effective date for duty demands, emphasizing that demands prior to a specific date could not be confirmed.

10. The Assistant Commissioner was instructed to reevaluate the eligibility for the benefit of Notification No. 115/75 for each product, followed by a determination of eligibility under other notifications and the recalculated duty payable from the specified date.

11. The appeal was disposed of in accordance with the above directions, emphasizing the need for a thorough assessment of each product's eligibility for the exemption under Notification No. 115/75.

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