9911796707
TMI Blog2001 (9) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has filed this appeal that ld. Commissioner while disposing the appeal of the respondent herein had not examined the provisions of Notification No. 5/94, dt. 1-3-94. 2. Arguing the case for Revenue Shri D.N. Choudhary, ld. DR submits that the ld. Commissioner (Appeals) only examined the scope of Notification No. 2/95 which is the notification which inter alia lays down the method of calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifies that credit of specified duty allowed in respect of inputs shall be utilised towards payment of duty of excise leviable under the Central Excise Salt Act, 1944 on the final products. Ld. DR submits that the items imported in the instant case is cotton waste; that additional duty on cotton waste chargeable under Section 3 of Customs Tariff Act, 1975 is Nil; that additional duty under Texti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been looked into which was not examined by the ld. Commissioner (Appeals). In the circumstances, I consider it a fit case for remand. The appeal is, therefore, remanded to the ld. Commissioner (Appeals) concerned for examining the restrictions placed under Notification No. 5/94. Accordingly, I remand the case to the ld. Commissioner (Appeals) directing him to examine the restriction on taking Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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