2003 (9) TMI 91

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..... t exactly the position is though the contention put forth before us is that in respect of some parts which are captively used within the factory on which no duty is paid while it is used at another unit of the factory elsewhere duty is already paid. Neither the orders made by the authorities are clear nor such a case is put forth before the Tribunal and, therefore, to do complete justice in the ma .....

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..... "…….Apart from above items party is also manufacturing Copper Bronze Casting under Chapter sub-heading No. 7419.91 and clearing it for home consumption on payment of duty and also clearing without payment of duty within the factory for manufacture of Submersible Pumps and Parts thereof….." and in the same Notification at other places the department has stated as follows : "….. Thus the Copper .....

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..... on which no duty is paid while it is used at another unit of the factory elsewhere duty is already paid. Neither the orders made by the authorities are clear nor such a case is put forth before the Tribunal and, therefore, to do complete justice in the matter we set aside the orders passed by the authorities and the Tribunal and remit the matter to the assessing authority for fresh consideration .....

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