2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI

Extract:
.......ule 100A to remove the excisable goods under letter dated 7-1-2000 of the Central Excise Division. They have also submitted and which has not been rebutted by the Revenue that the impugned goods were removed by them on payment of appropriate duty under Notification No. 8/97-C.E. In view of this, we set aside the impugned order and allow the appeal.