1998 (8) TMI 328

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..... t question involved in this appeal is whether the benefit of third proviso to Rule 9 is available to the respondents herein for removal of goods which stipulates removal of goods without payment of duty for manufacture of another commodity in the factory. Third proviso envisages 3 conditions on the fulfilment of which the goods could be removed without payment of duty for manufacture of another co .....

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..... gainst that finding of the Asstt. Collector, the Collector (Appeals) allowed the appeal with consequential benefit. It is against the aforesaid order that the Revenue has filed this appeal. 3. Learned SDR Shri A.K. Agarwal has pointed out that it is the first condition which is not fulfilled in the present case. This point in our view cannot be taken at this stage because the Revenue did not fil .....

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