9911796707
TMI Blog2003 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : Gowri Shankar, Member (T)]. Appeal is taken up for disposal with consent after waiving deposit. 2. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the liability to duty as determined by the Additional Commissioner s order on quantities of N-Hexane and derived cixon which he finds manufactured by the appellant and cleared on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the IPCL there is no question of payment against having to pay duty. He cites the decision of Suvarna Fibrotech (P) Ltd. v. CCE - 2000 (120) E.L.T. 141 and Hitech Diecast Pvt. Ltd. v. CCE, Coimbatore - 2003 (159) E.L.T. 599 (T) = 2003 (55) RLT 691. The notice issued by the Superintendent is without jurisdiction as it invokes the provision of 11AC of the Act. He finally contends that in any e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules requires payment of duty by the manufacturer. This point does not appear to have been raised that the two decision Counsel for the applicant cites. It proceeds on the basis that 57F was not substance available and had been relying only on procedural infraction or failure. In this case, the objection cause deeper that procedure. The goods not specified, as input there was no question of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant received. Neither side submitted technical information about the cixon that was sent and that was returned in order for us to say that they were the same or not. We however think that this point requires examination. If the chemical structure and other characteristic of the cixon was received and returned and it is only held that there was no manufacture for this product. For thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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