2008 (2) TMI 42

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..... nder chapter heading 84.37 which in turn is exempted from the payment of excise duty vide exemption Notification No.56/95-CE dated 16.3.1995.  2. A show cause notice dated 27th September, 1996 was issued to the assessee alleging that the assessee first manufactures C.I.castings which are later on captively consumed for producing the C.I.Chilled Rolls; that since the assessee was producing i .....

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..... n the market." 5. Assessee, being aggrieved, filed appeal before the appellate authority.  Appellate authority in its order dated 20th February, 2001 reiterated the finding recorded by the adjudicating authority and held that: "I also observe that the appellants in para 3.1 of their grounds of appeal have stated that these castings were sold to the customers who placed orders for the same a .....

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..... nion Carbide India Ltd. vs. Union of India & Others reported in 1(1986) 2 SCC 547; Gujarat Narmada Valley Fertilizer Co. Ltd. vs. Collector of Excise & Customs reported in 2(2005) 7 SCC 94). 7. In the absence of any finding recorded by the Tribunal regarding marketability, we are handicapped and cannot proceed with the case any further.  Accordingly, we accept this appeal; set aside the impu .....

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