2003 (1) TMI 190

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....- After examining the record and hearing both sides, we find that the appeal itself should be disposed of finally at this stage. Accordingly, we allow the present application and proceed to deal with the appeal. 2. The appellants, manufacturers of motor vehicles and parts thereof, had cleared certain consignments of motor vehicle parts on payment of duty during October, 1999 to March, 2000. But....

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....Section 11AC. This decision of the Commissioner is under challenge in the present appeal. 3. Ld. Counsel for the appellants submits that the issue involved in this case is squarely covered in favour of the appellants by the following decisions of the Tribunal :- (i)      Amritsar Crown Caps (P) Ltd. v. CCE, Chandigarh - 2002 (140) E.L.T. 437 (T). (ii)  &....

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.... the ratio of the decision in Amritsar Crown Caps (P) Ltd. (supra) cannot be applied to this case. Ld. SDR has, however, no counter to the other decisions cited by the Counsel. 5. Having examined the submissions and the cited case law, we find that the issue arising in the instant case has already been settled by this Tribunal. Admittedly, the present appellants had paid the entire amount of du....