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TMI Blog2017 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr (AR) for respondent ORDER Per D. N. Panda Revenue s plea in its appeal is that whether the goods manufactured by assessee-respondent shall be governed by Notification No. 23/2003-CE dated 31.03.2003 or Notification No. 7/2003 dated 01.03.2003 CE. The Notification No. 23/2003 requires that the goods falling under Sl. No.3, claimed by assessee-respondent has to satisfy the condition of the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted below:- 5 52 Cotton fabric (not containing any other textile material), not subjected to any process, In excess of amount equal to fifty per cent. of the aggregate duty, not reduced by any other notification for the time being in force : Provided that the fifty per cent. of the aggregate duty leviable on the goods shall be apportioned in the ratio 2:1 between the duty leviable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1957 ( 58 of 1957). Explanation.- For removal of doubts, it is clarified that the value of the goods shall be determined in terms of the section 4 of the Central Excise Act. 5 7 60 Knitted or crocheted fabrics of cotton, whether or not (i) processed; Knitted or crocheted fabrics of man-made (ii) fibres, not subjected to any process, In excess of amount equal to fifty per cent. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.5, 6 and 7 of the Table appended to the Notification No. 23/2003. The condition of the notification is to be satisfied. Learned authority shall examine the applicability of appropriate notification. 6. Assessee-respondent says that its appeal is against the penalty. When the matter is remanded, it is premature to opine on the penalty. Learned adjudicating authority shall grant an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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