2014 (6) TMI 687

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..... ds. 2. The appellants are engaged in the manufacture of IC Engines and parts. They removed the used capital goods without payment of duty. Subsequently, they reversed the entire amount of credit originally taken on the said capital goods under protest. The appellants filed a refund claim of the duty which has been rejected by the adjudicating authority. Commissioner (Appeals) upheld the adjudicat .....

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..... examined in the light of the decision of the Larger Bench of the Tribunal in the case of Navodhaya Plastic Industries Ltd. (supra). Accordingly, I set aside the impugned orders and remand the matter back to the adjudicating authority to decide the matter afresh after considering the decision of the Larger Bench in the case of Navodhaya Plastic Industries Ltd. (supra). Needless to say that the app .....

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