2005 (11) TMI 132

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....filed by the Revenue against the order passed by the Commissioner (Appeal) No. 37/RAN/CHX/APPEAL/2004 dated 12-2-2004 passed by the Commissioner (Appeals) Customs & Central Excise, Ranchi. In this case the Commissioner (Appeals) has allowed the appeal filed by the Respondent. JDR submits that communication of rejection/non-acknowledgement of a declaration filed under erstwhile Rule 57G of the Cent....

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....nal). 2. Heard Shri G.K. Mundhra, Consultant for the Respondent. He draws my attention to the communication sent by the Dy. Assistant Commissioner on the declaration filed by the Respondent under Rule 57T(1) of the erstwhile Central Excise Rules, 1944. He submits that this is not an appealable order. The Asst. Commissioner has not issued them any show cause notice, has not heard them at any sta....

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....rely on this ground. 3. Heard both the sides. I find that the citation quoted by the ld. JDR does not relate to the facts and circumstances of the case. This Bench while passing the order in case of Steel City Beverages Pvt. Ltd. referred to above, has held that communication of Dy. Commissioner denying credit merely indicates one sided view and written without issuing show cause notice without....

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....he CESTAT held as under : "Inasmuch as the appellants in the present case have filed the declarations with correct sub-headings, though detailed description in some of the cases in respect of the goods has not been given and the same have been described as parts and accessories of headings of particular machines in view of the Notification in question and subsequent calrifications issued by the....