2009 (11) TMI 404

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....) None, for the Appellant. Shri B.L. Soni, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Since common questions of law and facts arise in all these appeals, they were directed to be heard together and accordingly, are being disposed of by this common order. 2. None appeared for the appellants even though notice has been served. We have heard th....

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....onding entry in column (4) of the said Table and from so much of special duty of excise leviable thereon under Second Schedule to the Central Excise Tariff Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said table subject to the relevant condition specified in the annexure to the notification and referred to in the corresponding e....

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..... The Notification No. 6/2002-C.E., dated 1-3-2002 read with Notification No. 45/2003-C.E., dated 14-5-2003 therefore clearly disclose that the product like ceramic tiles manufactured by the appellants are entitled to avail the benefit of the said notifications but it is subject to the condition that the manufacturer should not avail credit on the duty paid on the inputs used in or in relation to ....