2012 (11) TMI 522

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..... ariff heading and thereafter applicable rate of duty is to apply but in the present case neither in the impugned order nor in the order-in-appeal there exists any finding regarding the classification of items in question. The matter requires re-consideration by the adjudicating authority thus impugned order is set aside after waiving the pre-deposit of the dues adjudged - in favour of assessee .....

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..... y paid on inputs used in or in relation to the manufacture of dutiable goods. The applicant availed credit in respect of transformer oil, lubricating oil and MDEA and catalysts, which are used in the manufacture of dutiable goods. These items, after use, were cleared without payment of duty. The revenue is demanding duty @16% as scrap. 4. The contention of the applicant is that there is no findi .....

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..... peal there is no finding regarding the classification of items in question. Therefore, the matter requires re-consideration by the adjudicating authority to decide the matter afresh regarding the issue of classification and the applicable rate of duty. The impugned order is set aside after waiving the pre-deposit of the dues adjudged. The matter is remanded to adjudicating authority for de novo co .....

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