2003 (12) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. Shri A. Shukla, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on record the appellants were engaged in the manufacture of P&P medicaments falling under Chapter Heading 30 of the Central Excise Tariff Act, 1985. During the relevant period the appellants were availing the benefit of Notification 175/86, dated 1-3-1986. As such no duty was paid ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the clearance under nil rate, concessional rate and full rate of duty and it does not mean that the assessee has collected the duty from their customers during the clearance under nil slab and concessional slab. 3. Being aggrieved with the above order the Revenue filed an appeal before the Commissioner (Appeals) who set aside the order of the Assistant Commissioner and allowed Revenue's....