2008 (10) TMI 465

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....llant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This is an application for out-of-turn hearing of the appeal, which is against an order passed by the Commissioner under Rule 16B of the Central Excise Rules, 2002 declining permission for removal of copper anode and copper cathode from the appellants' Tuticorin Unit to their Chinchpada Unit in Daman. ....

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....assed in adjudication of a show-cause notice. 3. Having found the appeal to be maintainable, we proceed to examine the matter on merits. Admittedly, the Tuticorin Unit of the appellants were permitted to remove copper anode and copper cathode under Rule 16B ibid to their Chinchpada Unit for conversion into what is called "continuous copper rods". This permission was extended from year to yea....