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TMI Blog2017 (6) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... il rate of duty - Held that: - the plea of the Revenue that adjudicating authority did not properly examine the facts and the facts that the impugned order was set aside earlier by the Tribunal vide its order dated 26.6.2008 mentioned above, we find that the subject matter raised in the present appeal of the Revenue deserves to be remanded for de novo decision by the original adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s SIL set up a manufacturing unit (Desalination Plant) producing mineral water and De-mineralized (DM) water. (ii) This manufacturing unit namely Desalination Plant is away from clinker unit/grinding unit of the Respondent. (iii) Desalination Plant is an independent and separate manufacturing plant. (iv) De-mineralized water is classifiable falling under Chapter Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order held that DM water produced by the assessee -Respondent is exempt up to 28.2.2005 as the same were used within the manufacturing plant for further process of making potable water and therefore, dropped the demand for the period prior to 1.3.2005 on merits. (viii) The adjudicating authority vide impugned order further dropped the demand pertaining to the period March 2005 to Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also came in appeal against the same impugned Order-in-Original No.17-18/1988 dated 30.1.2008 and the Tribunal vide its Order No.A/12971/2006 dated 26.6.2008 in Appeal No.E/526/2008 set aside the impugned order and remanded the matter to ld. Commissioner (Appeals) for adjudging the appellant s duty liability in terms of Notification No.3/2005-C.E. 4.1 Further, it has been pointed out by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the Revenue deserves to be remanded for de novo decision by the original adjudicating authority who shall decide the matter afresh within four months from the date of receipt of this order after giving personal hearing to both the sides. 6. In the result, the impugned order in respect of the issues raised by the Revenue is set aside and the appeal allowed by way of remand in above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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