2005 (10) TMI 302

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....rthasarathy, Consultant, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - This appeal filed by the Revenue is against the order-in-Appeal No. 48/99-(TRY) dated 11-1-99 passed by the Commissioner of Central Excise (Appeals), Trichy by which the Commissioner (Appeals), has allowed the appeal filed by the assessee against the order of the original authority. 2. Brief facts a....

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.... by the learned Consultant : (a) CCE v. Pyromaster Furnaces (P) Ltd. reported in 2001 (47) RLT 226 (CESTAT, Chennai). In this case, a gate pass covering goods of value of Rs. 33,30,000/- was issued when aggregate clearance value was Rs. 51,50,000/-. It was held by the Tribunal that normal rate of duty was chargeable in excess of the concessional limit of Rs. 75 lakhs and not on total value....