2004 (7) TMI 554

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....[Order per : Moheb Ali M., Member (T)]. -  This appeal arose out of the order of Commissioner (Appeals), who in the impugned order set aside the order of the lower authority and allowed the appeal. The revenue is in appeal against the Commissioner (Appeals) order. 2. Briefly the facts are that the respondents are engaged in the manufacture of Texturising Yarn falling under 54 of Centra....

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....nal rate of duty is no available to them. The original authority confirmed this demand. 3. The Commissioner (Appeals) however set aside the order holding that concessions under para 1(a) and (i) (ii) were legally made available to these goods from 20-5-94 and the clearances made at full rate under proforma credit are not eligible for computing aggregate value of clearances for the purpose co....

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....er Notification No. 175/86-C.E. dated 1-3-1986 (SSI Exemption). 5. We have carefully, considered the written submissions and heard the ld. DR Shri K.K. Srivastava. We observe that the Commissioner's contention that the clearances of duty paid goods should have been considered only from 20-5-1994 is not tenable. The clearances in the present case are to be taken into consideration for computa....