2009 (2) TMI 518

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....hri N.J. Kumaresh, SDR, for the Respondent. [Order]. - This is an application filed by M/s. Sterlite Industries (India) Limited seeking to stay of operation of the Assistant Commissioner's order as well as the impugned order of the Commissioner (Appeals) which had rejected the appeal they had filed against the order of the Assistant Commissioner. The impugned order dismissed the appeal filed....

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....acture and clearance of the final products. In response to an application for permission to remove copper anodes which are in the nature of intermediate goods of the assessee, to its Sylvassa unit, to complete the manufacturing process and clear the final products Copper cathodes and wire rods, the Assistant Commissioner imposed, inter alia, the following condition,- "Any loss on account of wha....

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....der under the Rule 4(6) of CCR vide letter F.No. IV/16/27/2003, dated 28-3-2003. Therefore the appellants had indirectly challenged a condition imposed by the Commissioner. He dismissed the appeal finding that he had no jurisdiction to hear appeals against orders of a Commissioner of Central Excise. 3. In the appeal before the Tribunal the appellants have submitted that the Assistant Commi....

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....r (Appeals) was competent to decide. That the Assistant Commissioner had imposed an identical condition as had been imposed by the Commissioner of Central Excise in a similar order issued to the appellants for an earlier period does not bar the Commissioner (Appeals) from deciding an appeal against the order of the Assistant Commissioner. In the circumstances, the impugned order is set aside and t....