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2000 (10) TMI 136
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....- These Stay Applications and Appeals arise out of the order in appeal passed by the Commissioner (Appeals) dismissing the assessees appeals by denying the benefit of the exemption of AED under Notification No. 67/95-C.E. on the Dipped Nylon Tyre Cord Fabric (DNTCF) captively consumed in the manufacture of dutiable tyres. The second question required to be set aside with granting waiver of pre-dep....
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....s the Apex Court delivers its judgment. He submits that interest of justice will be served by rejecting the stay application and directing the appellants to pre-deposit the amount. 4. On careful consideration of the submissions made by both the sides and perusal of the Tribunal decision on the very issue, we note that the issue is no longer res integra. Therefore, we take up the appeal for disp....
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....of the judgment, which is also annexed in the paper book at page 131. He submits the Board's circular was challenged before the Commissioner (Appeals) and the same has not been taken into account but the Commissioner has proceeded by the circular issued by the CBEC vide F. No. 59/6/97-CX, dated 3-1-98. He contends that the Tribunal, after due consideration, did not accept the Board's circular and ....