9911796707
TMI Blog1998 (11) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter called. None for the appellants. They have desired the case to be heard on merits. Hence we have heard the ld. SDR Shri A.K. Agarwal. We have also gone through the Memo. of Appeal and other relevant papers on records. 2. Briefly stated the facts of the case are as follows :- 2. The castings of the bombshell are produced in a Government Factory/Ordinance Factory. The appellants herein o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier; no new product has been brought into existence by them having a different name, character and use. Accordingly, no new commodity has been brought into existence, calling for fresh levy of duty. 3. Apart from that they have submitted that even if the aforesaid submission is not taken to be correct the appellants will be entitled to the benefit of the following Notification Nos. 1. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that such goods are inter alia required to be manufactured in a factory belonging to Central Excise. Obviously the goods manufactured in the present case have not been manufactured in a factory belonging to the Central Excise. As regards the benefit of Notification 214/86-C.E. Lower Authority has remanded the matter to the Original Authority for examining the claim of the appellants, sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards Notification 214/86-C.E. we observe that the impugned order has remanded the matter to the original authority for examining that claim of the appellants. This in our view has been rightly done by the lower appellate authority, because the facts regarding the availability of the benefit of the said notification are not on record and it has also not been dealt with by the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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