9911796707
TMI Blog1997 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Rajiv Steel Industries, the matter relates to the eligibility of the M.S. steel plate cuttings and scrap of dismantled ships sheet to the benefit of Notification No. 208/83, dated 1-8-1983. Two Show Cause Notices has been issued to the appellants where it was proposed that the final products manufactured from the inputs which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial and was in the form of shape and Section classifiable under Heading No. 25(11) of the Tariff. He stated that there was no suppression and there was no justification for invoking the extended period of limitation. Further all the submissions made by the assessee in reply to the Show Cause Notices had not been discussed and without justifiable reasons it had been held that the inputs brought b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid. He also submitted that the inputs were not re-rollable material as they had not arisen in a rolling mill. They were admittedly ship breaking scrap and for the final products manufactured by the appellants the waste and scrap was not the eligible inputs. 4. We have carefully considered the matter. We find that the adjudicating authority while noting the submissions made by the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red that assessee has not entered the inputs in raw material account nor in RT 5 returns. The Counsel for the appellant had pleaded that in the raw material account, the inputs in dispute had been entered. As against it the adjudicating authority had observed that the party had not mentioned the inputs in raw material account. On this basis he had queried as that what could be other intention exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces related to the period 1983-85 we consider that as all the submissions made by the appellants have not been gone through by the adjudicating authority, in the interest of justice this matter needs to be remanded to the jurisdictional adjudicating authority, who should provide an opportunity to both the sides to put up the submission and then pass speaking appealable orders as per law. 9. Very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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