TaxTMI 
TaxTMI 
2000 (9) TMI 372
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....cate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - These two appeals from the revenue have similar facts and are therefore taken up together. Shri B.K. Choubey, JDR appeared for the revenue and the respondents were repre­sented by Shri V.S. Nankani, Advocate. 2. Appeal E/2176-R/97 (DCL Polyesters Ltd.) - (1) Notification 85/95-C.E. dated 18-5-1995 exempts waste of ....
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.... filed an appeal. The Commissioner (Appeals) viewed that the attempt of the Assistant Commissioner in enlarging the scope of interpretation of the notification was not correct. He accepted the claim that the process did not amount to prohibited process. On his allowing the appeal the revenue have filed the present appeal. (2) The appeal memorandum makes the same statements as were made by the Ass....
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....permissible parameters, the warranted thing for the department was to secure another independent opinion or atleast to invite their own chemical examiners etc. to verify whether the claim made by the assessees was chemically correct or not. Instead of doing the same, the Assistant Commissioner took upon himself to enlarge the scope of interpretation of the notification. (4) Here we take into acco....