2007 (10) TMI 64

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....er : 2. The assessee had cleared S.S. Flats without payment of duty in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-01 to M/s. Rama Sheets Pvt. Ltd., Jodhpur for conversion into S.S. Cold Rold Patta on job work basis. These S.S. Cold Rolled Pattas, so manufactured on job work basis, were also cleared without payment of duty for further manufacture of S.S. Utensils on job work basis ....

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....peals) has allowed the appeal by observing as under :- "I have gone through the case records and submissions of the appellant, I find that the following facts are not in dispute: (i) that the goods were removed under Bond with the permission of the department. (ii) that the goods after processing have been cleared for export proof of which have been filed by the appellants. (iii) that ....