2005 (2) TMI 289

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....n, Member (T)]. - Revenue is in appeal vide Appeal No. E/1430/2000 and assessee in appeal E/1085/2000 against the same order of the Commissioner (Appeals). 2. Revenue is in appeal against the order as the same does not uphold penalty under Section 11AC and interest under Section 11AB of the Central Excise Act, 1944. We find that the period in this case is prior to 28-9-1996 and penalty under Se....

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....sp; Credit has also been sought to be reversed on inputs used in certain products which were cleared duty free under the ad hoc exemption granted for supply of goods to Minority Commission, for eventual export to Iraq. Since the goods have been cleared on full exemption of duty, input credit is proposed to be denied. 4. After hearing both sides, and considering that the issue on duty of such sa....

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..... When the samples are not considered to be non duty paid, reversal of the duty credit availed on the inputs used in the manufacture of the same cannot be denied. 6. As regards denial of credit of goods removed pursuant to ad hoc exemption granted to Minority Commission for receipt & export to Iraq, it was submitted that the goods have eventually been sent to Iraq and Minority Commission's cert....