9911796707
TMI Blog2017 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... cific N/N. 23/2003 dated 31.03.2003 in respect of the goods in question - Appellant is directed to satisfy the adjudicating authority as to whether goods fall under Sl. No.5, 6 and 7 of the Table appended to the N/N. 23/2003. The condition of the notification is to be satisfied - appeal allowed by way of remand. - Appeal No. E/2831/06, Appeal No. E/2857/06 - A/87473-87474/17/EB - Dated:- 5-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But benefit of Notification No.23/2003 was allowed by him to the assessee-respondent. 2. Assessee-respondent objecting to the above contention of Revenue submits that there was neither allegation in the show-cause notice nor in the review order in respect of the above issue raised by Revenue. 3. It may be stated that show-cause notice cannot be hyper technically read when a matter goes to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt, it is clarified that the value of the goods shall be determined in terms of the section 4 of the Central Excise Act. 5 6 52, 54 or 55 Fabrics of cotton (containing any other textile material), (i) (ii) man-made fibres, - not subjected to any process In excess of amount equal to fifty per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o fifty per cent. of the aggregate duty, not reduced by any other notification: 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 the said Central Excise Tariff Act and the said Additional Duties of Excise (Goods of Special Importance) Act. Explanation. - For removal of doubts, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority shall grant an opportunity of being heard to the appellant assessee to defend its case and reach to a proper conclusion on the basis of pleading and evidence that shall come up for his scrutiny on the levy of penalty. 7. With the above observations and directions both the appeals are remanded to the adjudicating authority. ( Dictated and pronounced in the open Court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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