2008 (7) TMI 691

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....countant, for the Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  These three appeals arise out of the common order of the Commissioner (Appeals) No. 273-275/RM/CE/JPR-II/2003 dated 8-2-2004. 2. Heard both sides. 3. Relevant facts, in brief, are as follows :- (a)     The first appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show cause dated 14-6-99. (c)     The order of original authority has been sustained by the Commissioner (Appeals). 4. The appellants' contention that the proviso to 3(1) is not attracted in their case and only the main section 3(1) shall be applicable, has not been accepted by the authorities below. 5.1 The learned advocate submits that prior to 21-3-97, al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the proviso to Section 3 of the Central Excise Act. Similarly, in view of prevailing difference in interpretation by the different benches of the Tribunal, matter was referred to Larger Bench and in the case of Himalaya International Ltd. v. CCE, Chandigarh-I [2003 (154) E.L.T. 580 (Tri.-LB)], it was held that DTA clearance in excess of the permission granted by the Development Commissioner was n....