2007 (6) TMI 390

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....n tyre cord fabrics cleared to M/s. Apollo Tyres Ltd., Perambra during the period 5-11-1991 to 29-11-1991. The order was passed by the Commissioner of Central Excise pursuant to the Tribunal's remand order No. 1341 & 1342/98 dated 16-7-1998,  [1999 (107) E.L.T. 141 (Tribunal)] wherein it had been observed that the Commissioner's earlier order had travelled beyond the scope of the show-cause notice resulting in miscarriage of natural justice. 2. M/s. Apollo Tyres Ltd., holders of advance licence issued  under Rule 191 BB of the Central Excise Rules, 1944, had  permission from the Assistant Collector of Central Excise, Trichur Division vide his letter dated 7-10-1991 to procure 250 MTs of nylon yarn from the appellants ....

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....nylon yarn cleared for captive consumption and the tyre cord  fabric cleared to M/s. Apollo Tyres Ltd. It was in adjudication of this notice that the Commissioner passed the impugned order. 3. After examining the records and hearing both sides, we find that, during the period of dispute [5-11-91 to 29-11-1991], M/s. Apollo Tyres Ltd. were entitled to receive nylon yarn, without payment of duty, from the appellants under Rule 191BB read with Notification No. 33/90-C.E. (N.T.) dated 5-9-1990. For this purpose, they had the requisite permission from the Assistant Collector of Central Excise, Trichur. On the strength of this permission, the Assistant Collector of Central Excise, Madras had permitted the appellants to clear 250 MTs ....