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TMI Blog2015 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Superintendent of Central Excise to the assessee has been placed before this Court, which has also been recorded by the Tribunal in its order. Though, the said letter was before the Tribunal and forms part of its order, however, this question of fact, which is disputed by the Revenue, has not been addressed by the Tribunal. Once a finding is recorded by the Tribunal on facts, it is supposed to address each and every issue that is placed before it by the parties on such fact. - Matter remanded back - Decided in favour of Revenue. - C.M.A. Nos. 2199 to 2201 of 2008 - - - Dated:- 11-6-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. Mohanamurali For the Respondent : Mr. R. Parthasarathy for M/s. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After receipt of reply, the adjudicating authority held that the assessee is not entitled to the benefit of Notification No.43/01-CE-NT dated 26.6.01. Accordingly, order was passed demanding duty along with interest under Section 11AB of the Central Excise Act and penalty was also levied under Rule 25 of the Central Excise Rules, 2002. 3. Against the said order, both the assessee and the Revenue filed appeal before the Tribunal. While appeal was filed by the assessee against confirmation of demand and penalty, the Revenue preferred appeal against that portion of the order by which for one of the period, penalty was dropped. The Tribunal, on considering the facts, taking note of the permission granted by the jurisdictional Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter is extracted hereinbelow :- Please refer to your letter dated 15.10.2001 on the above subject. In this regard, the Assistant Commissioner of Central Excise, Kovilpatti has permitted you to clear grey fabric without payment of Central Excise Duty to Loyal Super Fabrics Ltd., Cuddalore, for further processing of bleaching/dying and get back the processed fabrics without payment of Central Excise duty for garment manufacturing and export from your Mills. In this connection the Assistant Commissioner of Central Excise, Kovilpatti Division has instructed you to follow the procedure laid down under Rule No.19 of Central Excise (No.2) Rules, 2001 read with Notification No.43/2001 dated 26.6.2001. 6. Though such a letter form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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