2004 (10) TMI 508

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....the Appellant. Shri Ram Pal Singh, Consultant, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal by granting the benefit of Notification No. 14/92, dated 1-3-1992 in respect of the impugned goods. 2. The contention of t....

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....the benefit of notification and set aside the demand. 3. The contention of the Revenue is that the issue in respect of admissibility of Notification No. 14/92-C.E., has attained finality after passing an order by the Commissioner (Appeals) dated 27-9-1994, which was accepted by the respondents and matter before the adjudicating authority was only in respect of quantification of demand. On ....

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....s at Nil rate of duty in terms of Notification No. 14/92-C.E., the provisions of the notification require that excise duty or countervailing duty ought to have been paid on the plastic from which waste, parings or scrap arise before the benefit of exemption could be claimed on such waste, pairings and scrap. The argument that the question of payment of CVD on the PU Form, blocks or sheets does not....