2017 (12) TMI 1295

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....r the Respondent ORDER Per: Ramesh Nair The issue involved in this case is that the lower authorities denied the exemption notification No. 8/2003-CE dated 1-3-2003 in respect of intermediate goods i.e. Ceramic Tiles used captively for manufacture of final product i.e. bends/pipes etc which were exempted from duty uptill clearance of value of Rs. One Crore. 2. None appeared on behalf of the ap....

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....djudicating authority again repeated the same order without verifying all the fact whether the appellant have manufactured the Ceramic Tiles. 3. On the other hand, Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submission made by Ld. A.R. and perusal of grounds of appeal and other r....

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....was done by the adjudicating authority therefore the claim of the appellant that they have no manufactured Ceramic Tiles has to be accepted since the Ceramic Tiles was not manufactured and used captively by the appellant there is no question of demand of duty for the reason that the except ceramic tiles of other goods following under Chapter 69 are exempted. As per the goods satisfied at Sr. No. x....

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....low (hereinafter referred to as the said Table) for home consumption of excisable goods of the description specified in the Annexure appended to this notification (hereinafter referred to as the specified goods), from so much of the aggregate of, - (i) the duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Fir....