2017 (6) TMI 530

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....essee Shri V.K. Shastri, Asst. Commr (AR) for respondent ORDER Per D. N. Panda Revenue s plea in its appeal is that whether the goods manufactured by assessee-respondent shall be governed by Notification No. 23/2003-CE dated 31.03.2003 or Notification No. 7/2003 dated 01.03.2003 CE. The Notification No. 23/2003 requires that the goods falling under Sl. No.3, claimed by assessee-respond....

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....003 as is relevant to the present appeal is extracted below:- 5 52 Cotton fabric (not containing any other textile material), not subjected to any process, In excess of amount equal to fifty per cent. of the aggregate duty, not reduced by any other notification for the time being in force : Provided that the fifty per cent. of the aggregate duty leviable on the goods shall be apport....

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.... 1986) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957). Explanation.- For removal of doubts, it is clarified that the value of the goods shall be determined in terms of the section 4 of the Central Excise Act.   5 7 60 Knitted or crocheted fabrics of cotton, whether or not (i) processed; Knitted or crocheted fabrics of man-made (i....

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.... 5. Appellant is directed to satisfy the adjudicating authority as to whether goods fall under Sl. No.5, 6 and 7 of the Table appended to the Notification No. 23/2003. The condition of the notification is to be satisfied. Learned authority shall examine the applicability of appropriate notification. 6. Assessee-respondent says that its appeal is against the penalty. When the matter is remanded....