1999 (1) TMI 155

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....ent. [Order per : Archana Wadhwa, Member (J)]. - The applicant is praying for dispensation of duty amount of Rs. 4,037/- and penalty of Rs. 1000/-. 2. The short question involved in the present appeal is as to whether the inputs manufactured by the applicant/appellant and consumed captively in the manufacture of the final product, should be included in the aggregate clearances value of fi....

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....in favour of the assessee by the decision of the third member. Accordingly, ld. Advocate prays for grant of stay unconditionally. 4. Countering the arguments, Shri S.N. Ghosh, ld. JDR submits that the applicant's final product is exempted under a notification different than 1/93. Explanation III to Notification No. 1/93 is not granting exemption to the items which are captively consumed by t....