2008 (3) TMI 140

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.... DR, for the Respondent. [Order per : M. Veeraiyan, Member, (T)]. - 1. This is an appeal against the order of the Commissioner (Appeals) No. 242-CE/APPL/KNP/2007 dated 29-6-2007. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a merchant exporter and exported chemicals manufactured by M/s. ICI (India) Ltd., Kanpur.  (b) They have been sanctioned....

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....its that, the appellant and M/s ICI (India) Ltd. are two different entities and their relationship is that of a manufacturer and a merchant exporter and the amount of rebate sanctioned to the appellant cannot be adjusted against the dues from M/s. ICI (India) Ltd. The learned counsel also submits that the dispute in the present appeal does not relate to rebate claim as there is no dispute about th....