2004 (3) TMI 593

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....t. Shri A.R. Madhav Rao, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The Revenue has filed the present appeal against the Order-in-Appeal No. 359/2003, dated 27-8-2003 by which the Commissioner (Appeals) has extended the benefit of Notification No. 6/2000-C.E., Sr. No. 242 to the Respondents M/s. Arvind Chemicals Ltd. 2.  Shri Virag Gupta, learned....

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....ation No. 6/2000 which was also not the subject matter under the show cause notice dated 3-3-2001 issued to them for denying the SSI exemption; that the Asstt. Commissioner had not discussed about the Notification No. 6/2000 as the Respondents had neither filed any request letter nor filed any revised classification list for allowing the exemption under Notification No. 6/2000; that therefore, the....

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....e issue regarding the rate of duty and the calculation of the duty when the subject matter of the show cause notice as well as proceedings before the departmental authorities was limited strictly to the value of the goods cleared to the DTA as it is not in dispute that in answer to the show cause notice the respondents could have raised the issue with regard to rate and calculation of the duty as ....

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....g Authority neither discussed nor decided in the matter regarding appellants' eligibility to avail exemption benefits of Notification No. 6/2000-C.E." Once the Respondents had pointed out to the Adjudicating Authority that the product manufactured by them is otherwise attracting nil rate of duty it was required of him to discuss the said notification. We also observe that the Commissioner (Appeals....