2016 (12) TMI 332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Heard both sides. 2.  These five  appeals are filed by the Revenue against OIA-373-377/2009-AHD-III-KCG/CE/COMMR-A- dt 26.11.2009  passed by the Commissioner of Central Excise-AHMEDABAD-III. 3.  The facts of the case, in brief, are that the Respondents are engaged in the manufacture of Edible Oils and Acid Oils. They had  cleared the said goods for export during Aug.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; appropriation of the outstanding dues was correct in view of the provisions  of  section 11 of CEA, 1944. 5.  The Ld Advocate for the respondent have submitted that the OIO dt 09.4.2008 passed by the Additional Commissioner was challenged by them before the Ld Commissioner (Appeals), who in turn  allowed their appeal and set aside the proceedings initiated against them with....