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TMI Blog2019 (5) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... eir mind and perused the records and pass the order in routine manner. As we have found from the record that appellant are not manufacturer of the tooling in question therefore, question of payment of duty does not arise - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52162 of 2018 - Final Order No. 50684/2019 - Dated:- 26-4-2019 - Shri Ashok Jindal, Member Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the final product and raised invoice on their buyer with regard to the Tooling. Revenue is of the view that the appellant themselves has manufactured Tooling which has been captively used by them as they have raised invoice for tooling, therefore, they are not entitled under Notification No. 67/95 of Central Excise. In these set of facts the show cause notice was adjudicated to the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is to be set aside. 3. On the other hand, the learned AR supported the impugned order. 4. Heard the party s submission and perused the record. 5. On perusal of the record we find that the appellant has purchased invoice issued by manufacturer of Tooling in question by M/s TCL and steel ltd. the same is extracted herein below for better direction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below, who are adjudicating the case, are required to apply their mind judicially and required to pass the orders judiciously in course with law. In this case we note the fact that the Adjudicating authority as well as the learned Commissioner (Appeal) have not applied their mind and perused the records and pass the order in routine manner. 7. As we have found from the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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