2012 (2) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 between S.S. Flats and utensils. The case of R....