2001 (1) TMI 683

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..... the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 540/96, dated 9-7-1996 against M/s. Jaya & Co. The Commissioner (Appeals) has decided two appeals but the Revenue is aggrieved only in this appeal. The Commissioner in the impugned order held that the appellants are entitled to seek the benefit of Notification No. 1/93-C.E., dated 28-2- .....

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..... ting the judgment rendered by the Tribunal in the case of Venkateswara Textile Engineering Ltd. and reiterating their view as expressed in the show-cause notice and confirmed by the Assistant Commissioner in the Order-in-Original. 2. Learned DR seeks for allowing the appeal and for confirmation of demands as made by the Assistant Commissioner in the Order-in-Original and on the grounds broug .....

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..... 5 (T), wherein the Tribunal has held that last clearance towards the eligibility for full exemption split up partly towards exempted clearances and partly towards dutiable clearances could be done as there is no restriction or stipulation in the Notification that any value in the gate pass could not be split up in such circumstances. Both the Revenue appeals have been rejected. Therefore, he submi .....

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