2001 (9) TMI 210

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.... Gowri Shankar, Member (T)]. - Appeals taken up for disposal after waiving deposit. 2. Two orders of the Commissioner impugned in these appeals dismissed the appeals filed before him by the appellant, for failure to deposit of the entire duty and penalty that was confirmed. The orders of the Assistant Commissioner were passed in the following circumstances. The appellant manufactured steel pipe....

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....tion 47/94. The notice alleged that the provisions of Rule 57CC would apply to the manufacturer as a result of such clearances. This rule, to the extent that we are concerned with it, provides that a manufacturer who utilises inputs on which Modvat credit has been taken in the manufacture of excisable final products or final products cleared at nil rate of duty as well as final products which are ....

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....hich is used in the manufacture of goods which are cleared on payment of duty. 6. It is by now well settled that goods which are cleared without payment of duty under Rule 13, having been exported or to be utilised in the manufacture of goods which are to be exported are not goods which are exempted from duty subject to nil rate of duty. Goods may be exempted from payment of duty under notifica....