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2016 (7) TMI 86

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....the Respondent : Shri Govind Dixit, AR ORDER PER ARCHANA WADHWA: The appellant is engaged in the manufacture of yarn out of duty paid fibres on which they have taken the credit. Such yarn manufactured by them is cleared further to other job workers in terms of provisions of Rule 16(B) after taking proper permission from their jurisdictional Commissioner. The gray fabrics factory in the hands of....

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.... of permission under Rule 16(B) by the Commissioner was incorrect and the appellant were required to clear grey fabrics on payment of duty. Accordingly, the demand to the extent of Rs. 1,49,54,124/- stand confirmed along with confirmation of interest and imposition of penalty. 4. The order passed by the original adjudicating authority was further confirmed by the Commissioner (Appeals). Hence the....

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....id decision stands subsequently followed by the Tribunal in the case of Sangam Spinners Vs. CCE Jaipur [2015 (317) ELT 303 (Tri-Del)]. As such, we find that the disputed issue has been fully covered by the above referred decisions. Accordingly, we allow the appeal of the assessee. 6. Apart from the above, learned advocate has also taken a plea that inasmuch as the permission granted by the Commis....