2004 (5) TMI 453

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....ri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Commissioner of Central Excise has confirmed a demand of Rs. 10,01,374/- together with interest under Section 11AB of the Central Excise Act, on plastic granules arising in the course of manufacture of PVC suction hose pipes which are exempted from payment of duty under Notification 14/92-C.E., dated 1-....

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....was claimed before the Commissioner was the benefit of Notification 84/94-C.E., dated 25-4-1994, which claim has been rejected on the ground that the period in dispute, viz. April 1992 to November 1993, is prior to the issue of Notification 84/94, on examination of Notification 14/92 we find that it covers the product in dispute and the condition set out against Sr. No. 3 of the table to Notificat....