2018 (10) TMI 1929

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..... cogent reason and without considering the question whether the activity of the respondent in segregating the scrap would amount to manufacturing and also without discussing how the Board Circular dated 10.05.2016 would be applicable, which is even otherwise not retrospective in nature, has mechanically allowed the appeal of the assessee. HELD THAT:- The Tribunal has by the impugned order only .....

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..... ax Appellate Tribunal, New Delhi, whereby it has allowed the appeal of the assessee-respondent by way of remand and has set aside the order-in-original dated 30.11.2015 passed by the Commissioner, Central Excise, Alwar. The facts of the case are that a show cause notice was issued to the respondent-assessee calling upon it to explain as to why central excise duty amounting to ₹ 1,65,00,88 .....

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..... egation of impurities like iron, steel, rubber, plastic, dust etc. in respect of brass scrap before feeding in the furnace cannot be treated as removal of `input as such and has set aside the order-in-original dated 30.11.2015. Contention of learned counsel for the appellant is that the Tribunal without any cogent reason and without considering the question whether the activity of the responde .....

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