2005 (7) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, for the Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals are of the same assessee and they are taken up together for disposal. E/1418/2004 arises from OIA No. 182/2004-C.E., dated 30-11-2004 by which the benefit of Exemption Notification Nos. 4/2000-C.E. (N.T.) dated 31-3-2000 and Notification Nos. 49/97 & 50/97-C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....livers the judgment. On this premise, he has proceeded to decide the case and denied the benefit of the Notification applicable to the Integrated Plant. The Apex Court has now finally decided the issue in the appellant's own case as reported in 2005 (181) E.L.T. 154 (S.C.) = 2005 (66) RLT 884 (SC) by dismissing the Revenue appeal holding that where the assessee brings majority of the goods produce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r and the same is set aside by allowing the appeal. 2. E/1426/2004 arises from OIA No. 181/2004-C.E., dated 30-11-20004 by which the duty demand of Rs. 12,801/- has been confirmed with regard to 12.02 MTs of Runners and Raisers lying in stock as on 31-8-1997. The Show Cause Notice has been received by the assessee on 4-5-1998 with regard to the demands pertaining to 31-8-1997. The simple g....