2008 (11) TMI 483

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....lant. None, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The respondents received Plastic Granules under DEEC scheme without payment of duty, used the same in the manufacture of Lay Flat Tubing and made clearances at 'nil' rate of duty under Notification No. 14/92 as amended. Show cause notice was issued alleging that appellants has paid less duty to the extent of Rs. 69....

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....nal in the case cited. 2. The respondents have sought adjournment. Ld. DR on behalf of the Revenue submits that the circular cited by the Commissioner (Appeals) has been amended by the Circular No. 667/58/2002-CX., dt. 26-9-2002 and Commissioner (Appeals) has failed to take cognizance of the said circular. We are unable to appreciate this argument. There is no dispute that at the time when....