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TMI Blog2017 (11) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be brushed aside by the Commissioner - matter remanded to the adjudicating authority for denovo order - appeal allowed by way of remand. - E/939/07 & E/CO-207/07 - A/90191-90192/17/EB - Dated:- 18-10-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri H.M. Dixit, Asstt. Commr. (A.R.) for Appellant Ms. Mansi Patil, Advocate for respondent ORDER Per: Ramesh Nair The fact of the case is that the respondent is engaged in the manufacture of Electronic Controller for Air Conditioner/Chiller bearing the symbol/brand name of M/s Blue Star. The case of the department is that since the goods manufactured by the respondent bearing brand name of M/s. Blue Star they are not eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No.214/86-CE applicable to SSI unit. She submits that all these documents were very much existing at the relevant time therefore it cannot be said that the submission of all these documents are afterthought. Accordingly, the Commissioner (Appeals) has rightly remanded the matter to the adjudicating authority. 4. We have carefully considered the submissions made by both the sides. We find that the Ld. Commissioner while passing the order given in the following findings: I have gone through the records of the case and considered the averments made in the appeal. It was heldby the Tribunal in Motor Industries Co. Ltd. Vs. CCE [1999 (111) ELT 816 (T) that job-worker conducting activities under Rule 57F (2) is not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. The appeal is allowed by way of remand From the above findings we observe that all the documents were very much vital on the issue of the subject that whether the goods were manufactured on job work basis if it is so even though the goods is branded the duty cannot be charged to the job worker if the goods are manufactured and cleared under Notification No.214/86 or Notification No.83/94 and 84/94-CE. Even if some documents were not be submitted by the respondent at the time of adjudication and if the same are submitted before the Commissioner (Appeals), the said documents cannot be brushed aside by the Commissioner. Therefore we find that the Commissioner (Appeals) has rightly considered all those documents and with a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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