2012 (10) TMI 456

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....the Appellant. None, for the Respondent. [Order per : S.K. Gaule, Member (T)]. - Heard the ld. AR 2. None present for the respondent. Revenue is in appeal against order-in-appeal No. 11-12/Kol-III/06 dated 27-2-2006 whereby ld. Commissioner (Appeals) has set aside the lower adjudicating authority's order denying the benefit of Notification No. 75/84-C.E. to the respondent. 3.&e....

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....l. 4. The contention of the department that even grant of L-6 licence would not absolve the respondent's from not showing the end use of the goods received under L-6 licence. 5. We have considered the submissions and perused the records. It is not in dispute that the respondents were L-6 licence holder and they have used the goods in the manufacture of solvent and thinner which is ....

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....case. Further, I find that the appellants have placed on record a copy of the adjudication order passed by the Additional Collector vide Order No. 44/Benzene & Toluene/1985, dated 12-6-85, dropping the demand for a different period on an identical issue, which has been accepted by the Department. In view of such facts and circumstances, I hold that the instant demands are not sustainable, as the m....