2012 (5) TMI 408

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....Respondent (s)   Per Shri S. K. Gaule :   Heard both sides. The Revenue filed this appeal against the O/O No.CCE/Kol.I/No.05/05 dated 26.9.2005, whereby the ld. Commissioner had dropped the proceedings initiated vide Show-Cause Notice issued under C.No.V (Ch.24 & 33)(15)19-CE/Cal.I/2000/312 dated 27.3.2000.   2. At the outset, the ld. Advocate appearing for the respondent pointed....

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....f Commissioners have differed on the issue of acceptance or filing appeal against the ld. Commissioner s order. The relevant portion of the impugned Review Order is as under :   The Chief Commissioner of Central Excise, Kolkata, one of the members of the Reviewing Committee, found the aforesaid order as acceptable. The above Order-in-Original has been scrutinized by me and I found the said o....

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....life and they can be marketed. Hence these goods are excisable goods.   (b) The exemption notification no.67/95-CE dated 16.3.95 was amended vide notification no.32/2000-CE dated 31.3.2000 and excisable goods falling under Chapter 24 of the Central Excise Tariff Act, 1985 has been included in the inputs and final product for the purpose of allowing exemption to the intermediate goods for cap....