2012 (10) TMI 684

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..... the same in the manufacturing of final product, on which Excise duty is payable, all these facts as reported by the Superintendent of Central Excise, were not before the first appellate authority. Remand the matter back to the first appellate authority to reconsider the issue afresh. - ST/312/2012 - - - Dated:- 27-9-2012 - MR. M.V. RAVINDRAN, AND MR. B.S.V. MURTHY, JJ. Represented by: .....

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..... appellate authority and as the goods which are powder coated by the appellant as a job worker and sent back to the principal who further utilizes the same in the manufacturing of final product, on which Excise duty is payable. It is his submission that this aspect was not considered by the first appellate authority despite asking for a report from the jurisdictional range Superintendent. He would .....

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..... eported by the Superintendent of Central Excise, were not before the first appellate authority. 5. Accordingly, as the issue needs factual consideration, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh, after following the principles of .....

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