2009 (1) TMI 617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under law and as held by the Tribunal for detailed reasons recorded in the following cases : - (i)      Tribunal's Order No. A-915-917/KOL/08 dated 4-9-2008 - CCE., Kolkata-III & IV v. Naffar Chandra Jute Mills & Others [2008 (230) E.L.T. 244 (T)]; (ii)    Tribunal's Order No. A-1042/KOL/08 dated 24-10-2008 - CCE, CUS. & ST, Bhubaneswar-II v. Ores India Ltd. [2008 (12) S.T.R. 513 (T)]; (iii)   Tribunal's Order No. A-1075-1080/KOL/08 dated 26-9-2008 - CCE, Dibrugarh v. Kothari Products Ltd.& Others [2009 (237) E.L.T. 332 (T)]. (iv)   CCE, Bhuvaneshwar-II v. Mahanadi Coalfields - Order No. M-295/A-1081/KOL/08, dated 16-10-2008 [2009 (235) E.L.T. 315 (Tribunal)]. 3.&ems....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibunal and the present Order has been passed in de novo proceedings, as observed in the Stay Order. I find that the Adjudicating Commissioner has allowed credit in respect of the finished goods exported and has come to the conclusion that the Assessee Appellants have not taken credit in respect of the exempted finished goods. Hence, while passing the Stay Order, a prima facie view was taken that the Appellants have taken credit only in respect of the dutiable finished goods and therefore, the demand of duty against them is not sustainable, which prompted the Bench to waive the requirement of pre-deposit. 6. Dr. Chakraborty, learned Advocate states that for the subsequent period, the lower Appellate Authority in his Order dated 1-8-0....