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TMI Blog1997 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order per : Gowri Shankar, Member (T)]. Heard the Departmental Representative. 2. The respondent is absent and request a decision on merits. 3. The assessee who is a respondent in this appeal had claimed the refund of the difference between the duty paid by it on gauzes made out of platinum and rhodium without claiming the benefit of notification 131/81-C.E. and the duty ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Metal Trading Corpn. (MMTC) during the relevant period, but declined to consider this as evidence which would justify extending the notification benefit. 4. Commissioner (Appeals) decided the assessee s appeal in its favour, and held that the assessee, had produced sufficient evidence. Hence this appeal by the Department. 5. The reason for allowing the appeal by the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out of old and used Spinnerettes sold to the assessees by M/s. Gwalior Rayon. In fact, while recording the contention of the appellant before him, he records that such refunds had been sanctioned earlier and that the benefit had been availed of earlier on the basis of the Chartered Accountant s certificate. His conclusion as reproduced above therefore that the gauzes were made out of old and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saying is that this could have happened. Unless the respondent showed, by citing specific evidence, that the goods were manufactured out of old and used articles it could not get the benefit of the notification. This is what the Assistant Commissioner has in his order, with emphasis, more than once. 8. The Commissioner (Appeals) has therefore misdirected himself in coming to the conclusion at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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