2018 (11) TMI 670

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.... Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. YDB/800/RGD/2010 dated 15.11.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai. 3. Briefly stated the facts of the case are that the appellants are engaged in manufacture of Dimethyl Terephthalate (DMT) falling under C....

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....to the benefit of the Notification No. 67/95-CE dated 16.3.1995 as amended. We find that this Tribunal in the appellant's own case, reported in 2011 (268) ELT 401 (Tri-Mum), considering the issue observed as follows: - "20. We have observed that the adjudicating authority has arrived at the decision that the product in question is marketable (which is not admitted by the appellant), but thereaf....

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....pellants are entitled for the benefit of the above said notifications for the period with effect from 20-3-90 till 2006. We also found the force in the contention of the Ld. Advocate that the credit of Modvat duty paid on DMT-Residue was available based on Rule 57A(4) read with Rule 57B(4) and such credit could have been utilized for payment of duty on DMT. There is a specific mention of eligibili....

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....en on grounds not taken in memorandum of appeal and when Tribunal itself considering the issue on a contested hearing, the appellants cannot be shut out from pleading its case on same basis. 23. In view of the above discussion, we find that it is the duty of the adjudicating authority itself to ascertain the correct duty liability by classifying the goods correctly by ascertaining correct asses....