9911796707
TMI Blog2002 (1) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in all these appeals is common and therefore, they are being disposed of by this common order. 2. The appellants are admittedly manufacturers of Soap having facility to process hydrogenation or hydrolysis, within the factory of production and were obtaining Money Credit under the rules of Chapter V.AAA of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O, received for such processing from HLL. It also proposed to deny the amounts adjusted towards clearance of Toilet Soaps made by them and also proposed penalties. The jurisdictional officers confirmed the proposals as made in the show cause notice and imposed penalties. 3. The Commissioner (Appeals) came to a finding that : In the present case it was clear from the admitted fact on record that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the orders of the Assistant Commissioners were to be held proper and penalties as determined under Rule 173Q were upheld...... 4. We have heard both sides and have considered the submissions made and perused the records and we find : (a) The contention of the learned SDR that the money credit rules and the chapter has been inserted without any saving clause and that Section 38A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me line granting the benefit of money credit scheme in their own case has attained finality as no appeals in that case was made. These appeals should be allowed with consequential benefit. The learned DR fairly conceded, that on merits the matter is fully covered by the Tribunal decisions and there was no submission to be made on the issue of interpretation of Notification 46/89 CENT, dated 11-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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