1998 (4) TMI 180

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....or the Respondent. [Order]. -  This is a stay application filed w.r.t. the order-in-appeal passed by the ld. Commissioner of Appeals, Allahabad. 2. Ld. Counsel stated that this matter had come up earlier on Board and an ad interim stay had been granted on 2-3-1998 as the department wanted to call for comments in view of the applicant's submission that the Commissioner (Appeals) ....

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....er that it was one of the specified inputs and therfore he dropped the demand. 7. The department however, went in appeal, inter alia, on the ground that cotton fabric was exempted by Notification 25/95, 40/95 and 41/95 all dated 16-3-1995 and therefore it was not an eligible input. Hence, the order of the A.C. may be set aside. 8. The Commissioner accepted the department's plea con....

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....uality these notifications are dated 16-3-1995 whereas the inputs had already been cleared from the manufacturers unit before this date. Furthermore the Commissioner (A) was not the proper officer for issuing a demand. Under Rule 57-I it is only the proper officer as defined under Rule 2 who can issue the demand. If the Commissioner found the order of the A.C. not proper, he could have set aside t....

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....duct is exempted subsequent to the availment of Modvat credit and the Tribunal in the case of Extrusion Processes Ltd. - 1994 (69) E.L.T. 144 to show that the appeal by the department cannot be ordered to be filed beyond show cause notice. The judgment of the Gujarat High Court in the case of Deepak Vegetable Oil Ind. 1991 (52) E.L.T. 222 to show that manufacturers using a specified inputs acquire....