2005 (1) TMI 486

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...., for the Appellant. Shri M.K. Gupta, JCDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These appeals are being filed by M/s. N.R. Agarwal Industries Ltd., M/s. Kherani Paper Mills Ltd., M/s. N.R. Paper & Board Mills Ltd., M/s. Suman Paper & Boards Ltd. and M/s. Gayatri Paper & Board Ltd. and their Directors and other persons. Since the issue involved is the same, they ar....

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.... He relies upon the decision of the Larger Bench of this Tribunal in the case of CCE, Coimbatore v. Marutham Textiles (P) Ltd. - 2003 (153) E.L.T. 219 (Tri-LB) and the explanation of the term "first clearance" as held in this case as also in the case of CCE, Coimbatore v. Super Springs (P) Ltd. - 2003 (162) E.L.T. 556 (Tri-Chennai) and CCE, Mumbai-II v. Power Volts Electricals - 2001 (133) E.L.T. ....

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....mperative interpretation of the condition of Notification No. 6/2002 that even if the appellants have cleared certain quantities on payment of duty on the first of April of a financial year, the duty free quota under Notification 6/2002 would still be available less the quantity cleared on first April on payment of duty. (b) The ld. Jt. C.D.R. reiterates the Commissioner's finding and have....