2003 (6) TMI 253

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....ellant. Shri P. Devaludu, JDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - All these five appeals arise from common order in Appeal Nos. 348 to 352/97 (M), dated 3-12-97 by which the Commissioner (Appeals) has rejected their appeals inasmuch as the appellants were not having L6 licence and did not produce the CT-2 certificate from the jurisdictional Superintendent of Ce....

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.... Tata Chemicals Ltd. reported in 2002 (146) E.L.T. 175 (Tri. - Mum.). 3. Appearing on behalf of the Revenue ld. DR, Shri P. Devaludu drew out attention to the Notification No. 7/94-C.E., dated 1-3-1994. He further submits that this is a conditional notification and full exemption has not been given to the explosives. He further invited out attention to the conditions which reads as under :....

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.... of duty and rewarehoused by the proper officer at the appellants factory, and a proper account is required to be rendered for use of the goods for the purpose and in the manner stated in the application read with the condition of relevant notification. In this case, it was noticed that M/s. Hindustan Zinc Ltd. have not followed the Chapter X procedure, but purchased the goods on which duty was pa....

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.... free in terms of the exemption. It was in this back ground that the appellants were held to be legitimately as an assessee and entitled to protest with regard to liability of duty. In view of such a situation and since the exemption is conditional, fulfilling the conditions are sine qua non for availing the exemption, refund claim has therefore been rightly rejected. 4. We have heard the ....