2015 (2) TMI 1214

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....t. Shri Mohammad Yusuf, AR, for the Respondent. ORDER After hearing both sides, I find that the appellant is engaged in the manufacture of PP woven fabrics and sacks falling under Chapter 39 of Central Excise Tariff Act, 1985. The entire hundred percent production of their final product is being exported by them and only the waste, which has arisen during the manufacture of the final prod....

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.... 2. The said order of the original adjudicating authority was appealed against by Revenue before Commissioner (Appeals). The Commissioner (Appeals) by observing that the adjudicating authority has not undertaken detailed scrutiny of the fact as to how much duty paid inputs were used and how much non-duty paid inputs were used and accordingly has erred in granting of refund, set aside the i....