2012 (2) TMI 428

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..... Shri S.K. Panda, Jt. CDR, for the Respondent. ORDER The appellants obtained stainless steel flats and manufactured stainless steel utensils and exported the goods. Stainless Steel utensils are exempted from excise duty unconditionally. The case of the Revenue is that they should have paid excise duty at the stage of stainless steel pattas and patties which is an intermediate stage betwe....

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....t fulfilled the conditions, the benefit cannot be extended and demand is correctly made. He also raised the issue that some pattas and patties were sent to Delhi which was not brought back. We find that details of such clearances are not specified in the show cause notice and the demand is not confirmed for that reason. 4. We have considered arguments of both the sides. We are prima facie ....