2017 (7) TMI 678

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....t. CDR) - for the appellant. Ms. Rinky Arora, Advocate - for the Respondent. ORDER Per: B. Ravichandran The Revenue is in appeal against order dated 25/03/2014 of Commissioner of Central Excise, Jaipur - II. The respondents are engaged in the manufacture of brass cast bars, unwrought zinc ingot, zinc Sulphate micronutrient, zinc oxide etc. which are liable to Central Excise duty. They ....

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.... as they have fulfilled the condition as mentioned in the proviso of the said notification. 2. Aggrieved by this, the Revenue is in appeal. Two main issues were raised by the Revenue. The first one is relating to the eligibility of the respondent for the said exemption as it is contended that the reversal of credit is with reference to another proceedings which are still pending in appeal with ....

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....to zinc Sulphate as the same will be violation of condition of the above said exemption notification. The learned Counsel categorically stated that the assessee will not be violating the provisions of the said notification, as in such case the exemption itself will be denied. 4. We have heard both the sides and perused the appeal records. We find, on the legal principles examined by the Origina....