2017 (12) TMI 1083

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....spondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the Department against the Order-in-Appeal No.084-CE/DLH-2016 dated 26.04.2016 passed by the Commissioner (Appeals) Central Excise, Delhi-I. The period in dispute is 01.04.2011 to 05.09.2011. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in the manuf....

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.... use the plastic sachets for export. So, at the request of the assessee-Respondents, on 01.04.2011, the factory was de-sealed and they have started the production in the month of July, August and September, 2011. The entire production was meant for export after packing in the plastic sachets. The goods were lying in the air cargo. In the meantime, the Plastic Waste (Management and Handling) Rules,....

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....ts. Being aggrieved, the Department has filed the present appeal. 5. List revised. None is present for the assessee-Respondents in spite of notice. 6. We have heard Shri R.K. Mishra, learned DR for the Revenue and perused the material available on record. In the instant case, it is an admitted fact that the goods were cleared after paying the excise duty. The goods were meant exclusively for the....