1997 (6) TMI 229

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....veen Mullick, Advocate, for the Respondents. [Order per : V.K. Agarwal, Member (T)]. - This is an appeal filled by the Revenue against order of the Commissioner (Appeals) allowing benefit of Notification No. 47/84-C.E., dated 1-3-1984 to the winding wires of copper manufactured by the respondents. 2. Shri A.K. Agarwal, ld. SDR submitted that the respondents had not shown any proof th....

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....rom payment of duty under Notification No. 119/66 and these wire rods were used for manufacturing winding wires in their unit. He contended that as such it cannot be said that the winding wires were not made from wire rods of copper. In respect of the second condition specified in the notification, he submitted that it is settled law that nil payment of duty is also payment of appropriate duty and....