2012 (12) TMI 980

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..... then, sent from one unit to another, in the light of relevant case law and principle of law, we are constrained to allow this appeal and set aside the impugned order passed by the Tribunal for deciding the appeal afresh on merits. The appeal is accordingly remanded to the Tribunal for its decision on merits - Decided in favour of Revenue.
Abhay Manohar Sapre and G. Minhajuddin, JJ. Shri Gary Mukhopadhyaya, Counsel, for the Appellant. Shri Shivang Dubey, Advocate and P.S. Koshy, Counsel, for the Respondent. ORDER [Order per : Abhay Manohar Sapre, J. (Oral)]. - Heard. 2. This is an appeal filed by the appellant Union of India (Commissioner of Central Excise and Customs) under Section 35-G of the Central Excise Act against the Fin .....

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..... d explosives. Rule 57C provides that no credit shall be allowed for duty paid on inputs used in the manufacture of final products which are exempt from the whole of the Excise Duty leviable thereon or are chargeable to nil rate of duty. 3. The contention of the learned counsel for the appellant is that this dispute remains settled by the earlier order of the Commissioner (Appeals), Indore, being Order-in-appeal No. 6 to 9-CE, dated 24-12-1993 between the parties. It is being pointed out that no appeal was filed by Revenue against the said order and therefore, the dispute remains settled between the parties. 4. Learned counsel has also a contention that Chapter X clearances cannot be treated as exempt or nil rated clearances. Thi .....

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..... e of duty. In view of the above discussion, the impugned order is set aside and the appeal is allowed." It is clear from the above findings of the Tribunal that the clearances in question in the present case under Chapter X Procedure do not come within the scheme exempted or nil rated clearances referred to in Rule 57C. Moreover, the issue remains settled between the parties by the earlier order of the Commissioner (Appeals) supra. Since no appeal was filed against that order, that order has become final. 5. In the result, the impugned order is set aside and the appeal is allowed with consequential relief." 6. Mere perusal of the afore-quoted order would go to show that the issue was not decided with reference to the factual as .....

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