2004 (2) TMI 572

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....sp;None has come present on behalf of the respondents. No adjournment has been also sought by them. Therefore, I proceed to decide the appeal on merits after hearing the learned JDR and going through the record. 2. In this appeal the Revenue has challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Asstt. Commissioner allowing....

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....ed by them for discharging the duty on the final products thereafter. But this stand, in my view, has been rightly not accepted by both the authorities below, as the rescinded order dated 16-3-1995, which was effective from 1-4-95 issued by the Government, did not contain any such prohibition. That order only withdrew the deemed credit facility from the assessees and did not debar them from utiliz....