9911796707
TMI Blog2017 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... d by their various job workers. The job workers, after manufacturing the stampings out of the raw materials supplied by the assessee, were clearing the same without payment of duty and such electrical stampings were being used in the manufacture of fans. According to the assessee, the same were being manufactured by the job workers in terms of the provisions of the Notification No.214/86-CE and were being received by the appellant without payment of duty and were further being used in the manufacture of fans which are cleared on payment of duty of excise. 2. The Revenue entertained a view that the electrical stampings are also being used by the appellant in the manufacture of PD pumps, which are exempted. As such, the assessee is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the notification is required to be ascertained and a fresh order passed on that basis. In order to facilitate the same, we set aside the impugned order and remand the case to the original authority. We make it clear that both sides will be at liberty to raise all legal or factual contentions and points, including limitation. 4. As is seen from the above, the matter was remanded to the original authority to examine the factual position as to whether the stampings meant to be used in the manufacture of PD pumps were only manufactured in terms of notification in question on job work basis. From the impugned order passed by the lower authorities, we find that instead of verifying and examining such factual position, the lower authorities ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in adopted the same legal issue and held against the assessee. 6. At this stage, on being questioned, ld. Advocate agrees that they are in a position to establish that stampings used in PD pumps was not manufactured in terms of the provisions of Notification No. 214/86-CE. They would also establish that the stampings used in the pumps were manufactured by the job workers, without following the provisions of Notification No.214/86-CE in which case, the duty liability would get fixed against the job worker. 7. In view of the above, the matter requires factual examination. For this purpose, the matter was earlier remanded by the Tribunal to the original authority. Having not done so, we are once again constraint to set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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