TaxTMI 
TaxTMI 
2003 (9) TMI 489
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....Respondent. [Order per : C. Satapathy, Member (T)]. - After hearing both sides for some time, we find that the appeal itself can be disposed of at the stay stage itself. As such, we waive the pre-deposit of duty and penalty and proceeded to hear the main appeal. 2. Shri M.H. Patil, learned advocate for the appellants states that the appellants manufacture made-up textile articles for whic....
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....cise, Jaipur as well as to the appellants. The learned advocate points out that the Commissioner of Central Excise, Jaipur in her order confirming a duty demand of Rs. 1,92,45,320/- and imposing a penalty of an equal amount apart from ordering to pay interest has ignored the said clarification from the Ministry. It is the contention of the learned advocate that there has been no amendment to the l....
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....of manufacturing the export products. There is also no allegation that products made from such fabrics have not been exported. In fact, the made-up articles have been allowed to be directly exported by the departmental officers from the appellant's factory and proof of export has also been received. In such a situation, the clarification received from the Ministry on a reference made by both the C....