2002 (9) TMI 614

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.... Appellant. Shri W. Christian, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the eligibility of Philips Carbon Blacks Ltd., the respondent to this appeal, to take credit, in terms of sub-rule (2) of Rule 57E, of the duty paid on the carbon black feed stock that it used as an input by its manufacturer, Indian....

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.... of limitation lapsed, it is not possible to apply the extended period of limitation because none of the factors specified in the proviso under sub-section (1) of Section 11A was applicable. 3. Relying on this earlier order, the Commissioner (Appeals) set aside the Assistant Commissioner's order and allowed the credit. This appeal by the Commissioner questions that finding. 4. The ....