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TMI Blog2017 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to the Ld. Authority - appeal allowed by way of remand. - E/2808 and 2889/06 & E/CO/466/06 - A/87528-87530/17/EB - Dated:- 3-5-2017 - Shri D.N. Panda, Judicial Member And Shri C.J. Mathew, Technical Member For the Petitioner : Shri A. Hidayatullah, Sr. Advocate with Shri Makrand Joshi, Advocate For the Respondent : Shri Ashutosh Nath, AC(AR) ORDER Per D. N. Panda Preliminary issue raised by the appellants in appeal No. E/2808/06 is that whether the goods described viz. Switches, relays, fuses, plugs, lamps in para 11 of the adjudication order belong to the Tariff heading 85.13 and 85.36 or any other entry for levy of duty under Third Schedule to the Central Excise Act, 1944. That not being determined in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 and order. Law is very specific that the goods falling under third schedule, only attracts levy of duty. The claim of the appellants is that the goods belonging to tariff heading 85.11, 85.12 and 87.08 are completely out of the purview of third schedule to the Central Excise Act, 1944 needs thorough scrutiny under law. This calls for appropriate classification. Both sides agree to the proposition of law that goods not covered by the third schedule are not leviable to duty. They also agree that the appellants while being a manufacturer was also a trader of spare parts, repacking and labelling the same. 5. With the above guideline, it is expected that levy of duty shall be determined by the adjudicating authority determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the frame work of law. The matter having travelled to the Tribunal and resting here for a decade, it would be preferable for the authority to decide the controversy by 30.12.2017. Recording the pleading and evidence, learned Authority shall dispose the matter by a reasoned and speaking order. 7. In view of the disposal of appeal as above, the cross objection also stands disposed of. 8. Ld. Counsel prays for a decision on the leviability of the penalty at this stage. We do not express any opinion thereon prematurely without examining the ingredients of the penalty whether exists, which ld. adjudicating authority exercising the jurisdiction over the appellants shall have advantage to decide upon elaborate hearing as stated above. He sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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