2001 (6) TMI 341

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.... None, for the Respondents. [Order per : S.S. Sekhon, Member (T)]. -  The CEGAT vide its order 257/96, dated 19-4-1996 [1996 (84) E.L.T. 269 (Tribunal)] gave a decision regarding eligibility of Acetylene black under incentive rebate scheme in terms of Notification 283/82 and categorically directed the Assistant Collector of the Jurisdiction to work out the extent of credit of duty to wh....

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....ommissioner (A) vide O/A No. 73/97(C) dated 28-2-1997 set aside the portion of the order in original that "since the incentive rebate scheme is not in existence at present the amount will remain as unutilized. " But there is no mention in the order in appeal about the manner of taking credit as per the Rules since the incentive rebate scheme under Rule 56AA is not in existence now and there is no ....

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....s Order as recorded in the Commissioner (Appeals) Order in Para 7 states as under ..... "The impugned orders are set aside. The jurisdictional Assistant Collector will work out the extent of credit of duty to which the appellant is entitled in terms of this order. Appeal is allowed." 5. We find that the Revenue has not brought any material on record, that the Tribunal's Orders were reve....