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TMI Blog2013 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... en held to be excisable goods by referring to the fact that appellant was paying the duty on the same in their unit located at C-18A cannot be appreciated - The same is not depending upon the fact that the assessee was himself clearing and paying the duty on the said sheets, may be on account of lack of knowledge but the issue is dependent upon the declaration of law by the Courts. Appellant relied upon METLEX (I) PVT. LTD. Versus COMMISSIONER OF C. EX., NEW DELHI [2004 (2) TMI 387 - SUPREME COURT OF INDIA] which has to be considered by the Commissioner - In the case of subsequent confirmation of demands, benefit of Canvat credit has to be allowed to the assessee, subject to production of eligible Cenvat credit invoices – Relying upon F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without aid of power. 3. In view of the above, proceedings were initiated against the appellant for confirmation of demand and for imposition of penalty resulting in passing of present impugned order by the original adjudicating authority. 4. Learned advocate appearing for the appellant submits that even if it is considered that tin containers were being manufactured at the earlier premises located at C 18A and the appellant is required to pay Central Excise duty, even then the quantum of duty required to be paid by the appellant would be either nil or much more on the lower side. He draws our attention to a chart prepared by them, which was a part of their reply before Commissioner and submits that there are certain computation errors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue draws our attention to the comments forwarded by the Commissioner as also to the discussion portion of the impugned order wherein each and every submission of the Appellant stand dealt with. As regards trading activity, she submits that Commissioner has clarified that the traded value has not been taken into consideration. As regards the availability of Cenvat Credit to the assessee, she submits that inasmuch as the appellants had cleared the goods by wrongly availing the benefit of notification, no such credit should be allowed to them. As regards lacquering sheets, she submits that the Commissioner has gone by the decision of the Hon'ble Supreme Court in the case of Empire Industries [1985 (20) ELT 179 (SC)] and Metal Box ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit invoices. In support of the above, reference can be made to the Hon'ble Supreme Court decision in the case of Formica India Division vs. CCE as reported in [1995 (77) ELT 511 (SC)] which stand followed in various decisions of the High Courts as well as by the Tribunal. 7. In view of the above, we deem it fit to set aside the impugned order and remand the matter to Commissioner to examine the chart prepared by the appellant and submitted to him along with reply to the Show cause notice. We make it clear that the appellant have chosen not to contest the case on merits, but only on the point of requantification of the demand. As such, the Commissioner is required to requantify the demand taking into consideration the appellant's plea of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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