9911796707
TMI Blog2004 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri J.R. Madhiam, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Appeal No. E-340/96 is filed against the Order-in-Appeal No. 36/JSR/96 dated 13-5-1996 passed by the Commissioner (Appeals), Central Excise, Kolkata. The Commissioner of Central Excise (Appeals), Kolkata, has upheld the Order of the Assistant Commissioner rejecting the Refund Claim amounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... send the explosives under Chapter X Procedure and they have paid the duty on such materials, though they are statutorily exempted. Since the materials are exempted, the appellants have filed a Refund Claim paid on these explosives before the Assistant Commissioner. The Assistant Commissioner rejected their Refund Claim. The authority went in appeal to the Commissioner (Appeals) who have confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of zinc concentrate, since the process of manufacture of zinc concentrate starts in the factory and not in the mines. 4. After hearing both sides, we find that this issue has already been settled by the Larger Bench of the Tribunal and in view of that, we uphold the Order of the Commissioner (Appeals) and reject the Appeal No. E-340/96 filed by the appellants. Appeal Nos. E/R-370/2001 and E/R-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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