2003 (3) TMI 462

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....lant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The notice issued to United Esters & Nitrochem Ltd., the respondent to this appeal, proposed to deny to it the benefit of the exemption contained in Notification 175/86 for the period 25-1-1991 to 31-3-1991 and to demand duty consequently not paid. The basis for the demand was that Cellulose Products of India Ltd. ....

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....remises of Cellulose Products of India and this machinery, plant and premises became part of the assessee's plant thereafter. He therefore concluded that it was not correct to say that the entire goods cleared by the assessee between December, 1990 to March, 1991 were manufactured in the same factory as that of Cellulose Products of India Ltd. and found that there was no justification for denying ....