2000 (9) TMI 372

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....ppellants. Shri V.S. Nankani, Advocate, 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 ....

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....cation was not available. The assessees then 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 mak....

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....ses undertaken by the assessees were within the 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 ....