2011 (8) TMI 713

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....r:   Mr. Sahab Singh, M/s Universal Ferro & Allied Chemicals Ltd. (hereinafter referred to as the respondent) are manufacturers of Ferro and Silico Manganese falling under chapter 72 of the Central Excise Tariff. On scrutiny of their RT13 returns for the month of October 2000, it was noticed by the department that they were having FOB value of Rs.17455/- as opening balance as on 9.10.....

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....et aside the order in original and allowed the appeal filed by the assessee. Against this impugned order, the department has filed an appeal before this Tribunal.  2. Ld. SDR appearing for the Revenue has stated that respondent had cleared the goods on 9th and 10th October 2000 without any permission from the Development Commissioner.  He stated that the permission was granted by the ....

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....eared on behalf of the respondent. But cross objections have been filed by them opposing the Revenue's appeal and the respondent has stated that Commissioner (Appeals) has rightly allowed them the relief. 5. After going through the case records, we find that the short question to be decided in this case is whether the respondent are entitled to the concessional rate on the clearances cleared on....