TaxTMI 
TaxTMI 
2011 (8) TMI 713
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....niversal 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 9.10.2000 whereas they had cleared the goods ....
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....ed 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 Development Commissioner vide letter no. S....
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....bjections 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 9th and 10th October 2000. We find that respond....