2000 (12) TMI 337

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..... r (T)]. A demand of duty of about Rs. 70,000/- has been made upon the appellants holding that they had wrongly availed themselves of concessional rate of 30% ad valorem under Notification No. 14/92-C.E., dated 1-3-1992 (Sr. No. 30 of the notification). Order-in-Original held that the exemption was available only if the goods were produced out of materials falling under Heading 3901/3915 on w .....

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..... and how the Commissioner could all the same hold that the appellant has not proved the duty paid nature of the raw materials out of which goods were produced. The order, therefore, has to be held as passed without regard to material facts on record and without proper application of mind. The same is therefore not sustainable. Consequently, the appeal is allowed and the orders impugned including th .....

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