2018 (1) TMI 1377

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M R Sharma, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra: The present appeals are filed against Order-in-Appeal Nos. 23/CE/DLH/2017 dated 20.03.2017. 2. Brief facts of the case are that the appellant is a proprietary concern which is engaged in manufacturing and trading of Industrial Computers and registered with Central Excise department as manufacturer. The appellant has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001." 5. During the course of arguments, both the parties have agreed that in the present case, the appellants goods are sp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10.3, without repeating the same, it is hereby sustained. 9. In the result, the impugned order is modified and we remand the matter to the adjudicating authority for making fresh computation in the light of above discussions but by providing reasonable opportunity to the appellants. Penalties will also be computed accordingly. 10. In the result, appeals filed by the appellant are allowed by way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X