2002 (12) TMI 341

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....i Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - After hearing the party on the stay application, we have decided to take up the appeal itself after waiving deposit. 2. The appellant is engaged in the manufacture of pharmaceutical products, some of which it clears for home consumption, the rest being exported. It availed of the benefit of the exemption con....

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....tion 16/97. The Commissioner (Appeals) accepted this contention and held that the refund has been wrongly sanctioned and set aside the order of the Deputy Commissioner. Hence this appeal by the assessee. 4. Paragraph 2 of the Notification 16/97 contains the conditions subject to which the exemption from duty contained in it will be available. Clause (iii) of this paragraph contains the follo....