9911796707
TMI Blog1996 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (J)]. This appeal is directed against the Order-in-Appeal No. PPM-155/NG-27/88, dated 18-4-1988, confirming the Order-in-Original No. V (27-8) 3-16/86/1690, dated 2-3-1987. Raising the demand of Rs. 3,54,696/- by way of dis-allowing the deemed credit taken by the Appellants. The appellants availed of the benefit of Notification No. 342/1/88-TRO, dated 1-6-1989. It was however felt that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proved that the goods fell within the criteria of duty exemption, the deeming fiction of duty payment nature could not be denied. That the Notification No. 182/84 as a conditional exemption Notification is already decided by this Bench in Collector of Central Excise v. Balaji Alloys and Castings Pvt. Ltd. 1994 (69) E.L.T. 783. Referring to the larger Bench decision of the Tribunal in Machine Bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers under the gate passes which indicated the payment of duty on the scrap removed from the factory, and this clearly shows that the scrap received by the appellant had suffered the duty. The rest of the purchases being the Bazar scrap, the deeming fiction of duty paid nature would stand attracted when the contrary is not proved. 3. Mr. K.M. Mondal, the ld. SDR however submitted that the readin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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