2007 (8) TMI 624

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....lant. Shri M.A. Patel, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the authorities below, the Revenue has preferred the present appeal. We have heard Shri Samir Chitkara, learned SDR for the Revenue and Shri M.A. Patel, learned advocate appearing for the respondent. 2. As per the facts on record, the resp....

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.... the amendment of the notification. However, inasmuch as the assessee had opted for payment of duty on lay flat tubings w.e.f. 3-12-97, he also accepted their stand for Modvat credit on duty paid input lying in stock as also under process as also lying as contained in the final product, in terms of the provisions of Rule 57H. By observing, he vacated all the show cause notices. 3. Revenue ....

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....e retrospective but would act prospectively w.e.f. 3-12-97. Inasmuch as the issue is covered by above referred decision of the Tribunal, we do not find any justification for confirmation of demand of duty in respect of lay flat tubings for the period prior to 3-12-97. 5. As regards the second issue, it is seen that the assessee opted for payment of duty on lay flat tubings w.e.f. 3-12-97 a....