2007 (4) TMI 398

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.... JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty of Rs. 11,058/- and personal penalty of an identical amount, I proceed to decide the appeal itself with the consent of both the sides. 2. The appellants are engaged in manufacture of steel bars and cleared 18 consignments of M.S. bars at Nil rate of duty in terms of exemption notific....

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.... in the utilization certificate is 9.925 MTs. As such, the authorities below have observed that since the quantity in the two documents do not tally, benefit of exemption notification is not available to the appellant. 3. I have seen the certificate issued by the relief manager detailing therein receipts of the goods under the cover of various lorry receipts and delivery challans. The numb....