2006 (1) TMI 440

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..... Shri R.K. Ghadge, Advocate, for the Respondent. [Order]. - Heard both sides. It is strange that this appeal has been filed under authorisation by the applicant Commissioner, Central Excise, Belapur, Shri Premanand Das against the impugned order-in-appeal passed by no other than himself in his earlier capacity as Commissioner of Central Excise (Appeals), Mumbai. It is not as if he has be....

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....d. 4-1-1995, under Sr. No. 3(b) and 3(c) to Annexure I, fuel and furnance oil are respectively covered subject to approval of the Assistant/Deputy Commissioner of Central Excise and since the respondents do not have such approval, they are not entitled to the exemption. It is the claim of the respondents that LDO obtained by them under CT3 is eligible for exemption as consumable under Sr. No. 7 of....