2017 (4) TMI 1302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Shri O.P. Agarwal, Advocate, for the Assessee. Shri H.C. Saini, AR, for the Department. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Both the cross appeals have been filed against the order-in-original No. 37/2008/CE/JP-II, dated 21-7-2008 passed by the Commissioner of Central Excise-II, Jaipur. 2. Brief facts of the case are that during the period under consi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al. 3. With this background, we heard Sh. O.P. Agarwal, ld. CA for the assessee and Shri H.C. Saini, ld. AR for the Revenue. We also perused the material available on record. 4. During the course of argument, ld. CA submits that the Notification No. 5/99, dated 28-2-1999 was amended vide Notification No. 35/99, dated 4-8-1999 where an explanation was added and accordingly if the po....