2000 (11) TMI 271

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....owri Shankar, Member (T)]. - The dispute in this appeal revolves around the eligibility of the appellant to avail the exemption under Notification 208/83, for the period between 3-1-1984 and 27-3-1987. The notification exempts specified final products from payment of duty if manufactured out of the inputs specified therein, on which excise duty or additional duty of customs has been paid, subject ....

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....n. No evidence has been produced to show that the ingots and billets which the appellant used as inputs were duty paid. He has also not accepted the plea that the department itself was aware that no duty was being paid on such goods and therefore contemplating issue of a notification under Section 11C of the Act, and hence, the extended period of limitation invoked in the notice would not be avail....

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....billets used by the appellant was submitted in the reply to the notice. The gate passes themselves were under seizure by the department. 4. If these facts are correct, the goods that were manufactured out of the inputs specified in the notification, and the appellant would be entitled to the exemption. The question, whether the notification would be available in cases where only part of the inp....