2004 (6) TMI 551

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..... C-I - Dated:- 8-6-2004 - Ms. Jyoti Balasundaram, Shri Moheb Ali M., JJ. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. According to the applicants the following errors apparent on record arise out of Tribunal s Final Order No. C-I/233-332/WZB/2003, dated 3-2-2003 [2003 (161) E.L.T. 326 (T)] by which it was held that the applicants/appella .....

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..... nch decision in the case of Digambar Foundry cited supra; (2) and the submission that credit could not be denied on exceeding the ceiling lmit of clearance value of Rs. 75 lakhs as this was not a ground proposed/raised in the show cause notice for denial of credit. 2. We have carefully considered the rival submissions. As far as the first ground is concerned we agree with the applicants th .....

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..... the benefit of Notification 1/93 and whatever interpretation was put on the said notification, would affect the availment of the benefit thereof. Therefore the claim that this point was not specifically raised in the show cause notice issued to the applicant has no force. 4. In the result the ROMs are partly allowed by setting aside the fines and penalties. - - TaxTMI - TMITax - Central Exci .....

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