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of <h1>Supreme Court remands appeals involving M/s. Jayant Agro Organics Limited for reevaluation and denovo decision</h1> <h3>M/s. Heubach Colour Pvt. Limited Versus Commissioner of Central Excise, Surat.</h3> The Hon'ble Supreme Court remanded the matter, allowing the appeal for further proceedings, following the disposal of two appeals involving M/s. Jayant ... Penalty - Time limitation - Notification No. 08/1997-CE dated 01.03.1997 - M/s. Jayant Agro Organics Limited, in the remand proceedings, the Tribunal vide order No. A/1756-1757/WZB/HAD/2010 dated 11.10.2010, has further remanded the matter to the lower authorities - It may be clarified here that the matter is being remanded for fresh decision only in respect of merits, inasmuch as the Tribunal had already held in favour of the assessee on the point of limitation and penalty, and the said order of the Tribunal stands approved by the Hon'ble Gujarat High Court as far as the penalty and limitation point is concerned - Appeal is allowed by way of remand Issues:1. Remand of the matter by the Hon'ble Supreme Court2. Entitlement of Notification No. 08/1997-CE dated 01.03.19973. Use of catalyst in the manufacture of the final product as consumable or raw material4. Remand of the matter for denovo decisionAnalysis:1. The judgment involves the remand of the matter by the Hon'ble Supreme Court, as per the order dated 22.02.2008. The Supreme Court noted the issue's similarity with Civil Appeal Nos. 2611-2612 of 2003 and a decision rendered on 26.10.2007. Consequently, the present appeal was allowed by way of remand, following the Supreme Court's disposal of two appeals, including the present one and another involving M/s. Jayant Agro Organics Limited. Both cases were remanded to the Tribunal for further proceedings.2. The Tribunal had previously ruled against the appellant concerning the entitlement of Notification No. 08/1997-CE dated 01.03.1997, based on a Larger Bench decision in the case of M/s. Jayant Agro Organics Limited. The matter was referred to the regular bench after the Larger Bench's decision, which also ruled against the assessee. Subsequently, the orders of both benches in the Jayant Agro Organics Limited case were remanded by the Supreme Court to the Tribunal for reevaluation.3. The issue of the use of catalyst in the manufacture of the final product as either consumable or raw material was highlighted. The Tribunal, in a separate appeal involving M/s. Jayant Agro Organics Limited, remanded the matter to the lower authorities for reconsideration based on the Supreme Court's decision in the case of Vanasthali Textile Industries Ltd. The Tribunal emphasized the need to determine the nature of the catalyst in the manufacturing process and remanded the present appeal to the original adjudicating authority for a fresh decision in light of relevant judgments.4. Following the remand of the appeal of M/s. Jayant Agro Organics Limited, which was linked to the Tribunal's decision in the case of M/s. Vanasthali Textile Industries Limited, the present matter was also remanded for a denovo decision. The remand was specifically for reconsideration of the merits, as the Tribunal had previously ruled in favor of the assessee regarding limitation and penalty issues. The appellants were granted the opportunity to present their case on merits, and the original adjudicating authority was urged to expedite the decision due to the recurring nature of the issue. The appeal was allowed by way of remand for further proceedings.
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