2001 (8) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order]. -  The appeal is admitted and taken up for disposal after waiving deposit with consent of both sides. 2. The Commissioner (Appeals) has dismissed the appeal before him for failure to deposit the entire duty as directed by him in his stay order. The appeal was against the order of the Assistant Commissioner demanding duty on the goods manufactured by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ub-rule (2) enumerates the circumstances in which an assessee may retain or bring into its factory excisable goods. Sub-rule (4) provided that the goods brought into a factory or warehouse according to sub-rule (2) may, if not subjected to any process amounting to manufacture be removed without payment of duty subject to conditions that may be specified. Hence it is only such goods which are requi....