2009 (1) TMI 590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner(Appeals), Revenue has filed the present appeal. I have heard Shri D.S. Negi, ld. SDR appearing for the Revenue and Shri J.C. Patel, ld. Advocate appearing for the respondents. 2. The respondents are engaged in the manufacture of excisable goods falling under Chapter 76 and 48 of the S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents to pay the said duty amount from the PLA along with interest. However the assessee contended that inasmuch as the clearances were made prior to insertion of Rule 8(3a), the provisions of the said rule would not be applicable. 4. Proceedings were initiated against the respondent by way of issuance of show cause notice dt. 25-6-2007, which culminated into an order passed by the Origi....