2001 (1) TMI 683

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 28-2-1993 in respect of clearances of one number of oi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 brought out in the case. 3. Learned Consultant submits t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 submits that the law being settled, there is no ground to inte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X