2003 (9) TMI 426

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..... Satapathy, Member (T)]. This case was heard on 28-10-2002 and the appeal was allowed and the order was pronounced to that effect. Detailed reasons for the order already pronounced are as follows : - The applicants manufacture Soda Ash in their Bhavnagar factory and clear the same on payment of duty. The credit thereon is taken by another factory of the same manufacturer being the recipien .....

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..... not applicable in their case. He does not dispute the liability to pay the duty amount and states that the same has been paid even before the issue of the SCN. 2. After hearing both sides and perusal of case records, we are satisfied that provisions of Section 11AB and Section 11AC as they stood at the material time during the period July, 2000 to March, 2001 are not applicable in this case. Hen .....

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