2001 (11) TMI 463

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..... : Gowri Shankar, Member (T)]. Notice issued to Comed Chemicals P. Ltd., the respondent to this appeal, contained an allegation that it was not entitled to the benefit of exemption contained in Notification 175/86. The reason that was advanced in support was that the factory in which it manufactured the goods had been utilised earlier in the financial year by Panacea Pharma P. Ltd. for manufa .....

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..... despite notice. Paragraph 2 of the Notification 175/86 provides The aggregate value of clearances of the specified goods from any factory by one or more manufacturers in any financial year under clauses (a) and (b) of paragraph 1, shall not exceed rupees thirty lakhs and sixty lakhs respectively. The proviso under this paragraph prescribes that the value of clearances by one or more manufacturer .....

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..... s, he has not gone into this aspect. Although the appeal contains grounds with regard to limitation, it is appropriate, in our view for the Commissioner now to consider this aspect. 4. Therefore, while we allow the appeal and set aside that portion of that order of the Collector dropping demand for duty on this ground, we remand the matter to the Commissioner for disposing of the manufacturer s .....

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