2002 (11) TMI 701

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....Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the Revenue, the challenge is against the order passed by the Commissioner of Central Excise, Meerut. The complaint of the appellant is that the Commissioner while allowing the appeal filed by the assessee failed to take into consideration the effect of Explanation-II of Notification 42/98 dated 10-12-98....

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.... On going through the impugned order we find that the Commissioner has correctly held on the facts of the case that Explanation-II will have no application in the case. The Hot Air Stenter was initially installed in November 1998. On the request of the assessee it was sealed on 1-2-99. On 10-2-99 they informed the Department that they intend to dismantle the Hot Air Stenter and it will be complete....