2006 (8) TMI 644

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....R, for the Appellant. Shri Kanan, AR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the present application of the department for stay of operation of the impugned order, we proceed to deal with t....

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....ppellate Commissioner further found that, under the above Central Excise Notification, the goods was chargeable to 'nil' rate of CVD. In the result, the party was found to be eligible for refund of the-entire amount of CVD paid by them as also the differential amount of BCD paid by them. Hence the refund order. 3. It is submitted today by the Authorised Representative of the respondent-Hos....

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....le to 'nil' rate of duty in terms of S. No. 267 (A) in the Table annexed to Central Excise Notification No. 6/2002 ibid. This benefit was rightly allowed to the party by the lower appellate authority. In the present appeal of the department, it is contended that the subject goods attracted S. No. 43 in the Table annexed to Notification No. 10/2003-C.E., dated 1-3-2003. Under this entry, all excisa....