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2002 (8) TMI 718

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..... t. [Order per : S.S. Sekhon, Member (T)]. This application (E/ROM/276/2002) is filed by the Commissioner of C. Excise, Hyderabad-I against Final Order No. 457/2002, dtd. 5-4-2002 [2002 (144) E.L.T. 404 (Tribunal)] on the following grounds :- Hon ble CEGAT, Bangalore in para 4G of their Final Order No. 457/2002 dated 5-4-2002 have mentioned that the goods classified under Chapter Headi .....

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..... . 23-7-1996 is not all relevant as quoted in the Hon ble CEGAT order for disputed period. The Show Cause Notice period i.e. from 1-3-1997 to 20-6-1997 and from 16-6-1998 to 28-2-1999 is covered by Notification Nos. 05/97 05/98 respectively. By virtue of these notifications, Central Excise duty is applicable for relevant period. 2. We have heard both sides and considered the matter and find - .....

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..... efore, goods classified under 6803 viz. cover wool, loose wool, would be covered by the full exemption from duty only under Notification 8/96-C.E. and not by Notification 5/97-C.E. and/or 5/98. The demands if any are therefore to be worked out accordingly. 3. The Final Order No. 457/2002, dated 5-4-2002 is ordered to be rectified as above. The application filed by the Revenue is disposed off ac .....

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