2012 (5) TMI 408

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....bsp; Shri K. P. Dey, Adv. for the 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. Ad....

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.... by the ld. A.R.. This is a case where the Chief 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 ....

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....ff Act, 1985. These compound or essence have shelf 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....