2004 (7) TMI 554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. None, for the Respondent. [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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not applicable and the benefit of concessional 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 agg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be ignored while reckoning first clearances under 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 ca....