2011 (4) TMI 901

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..... appellants into consideration that the procedural infraction should not be reason for denial of benefit of exemption, if otherwise, the manufacturer was eligible and SCN had proposed the value of the tin container @ Rs.39/- per kg whereas the assessee the cost should have been Rs.37/- per kg - stay petition allowed and the matter required to be remanded to the Commissioner (Appeals) for fresh con .....

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..... ellants are required to pay the duty on the tin containers manufactured on job-work basis since procedure was not followed. Proceedings were initiated by the Revenue for disallowing the benefit of exemption Notification for goods manufactured on job-work basis and proposing to recalculate the total value of clearances by including the value of goods manufactured on job-work basis. Consequently, th .....

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..... ts were being used for packing edible oil, which was exempted and, therefore, none of the decisions are relevant. He submits that during part of the period, the finished products were dutiable and therefore, the decisions cited by him were applicable. We find that the Commissioner (Appeals) has decided the issue assuming that during the whole period the finished goods were exempted. Therefore, the .....

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..... ave not been considered. 4. Since we find that on both the grounds, the Commissioner (Appeals) has not taken into account the facts as submitted by the appellants into consideration and has not discussed the same, we consider it appropriate that the matter is required to go back to the Commissioner (Appeals), who shall consider the submissions and record the observation before coming to any co .....

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..... he matter itself is required to be remanded to the Commissioner (Appeals) for decision on two issues identified by us as discussed above. He shall take into the account the decisions cited by both the sides. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision after giving reasonable opportunity to the appellants to present their case. - .....

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