2005 (1) TMI 486

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..... [Order per : S.S. Sekhon, Member (T)]. These appeals are being filed by M/s. N.R. Agarwal Industries Ltd., M/s. Kherani Paper Mills Ltd., M/s. N.R. Paper Board Mills Ltd., M/s. Suman Paper Boards Ltd. and M/s. Gayatri Paper Board Ltd. and their Directors and other persons. Since the issue involved is the same, they are being disposed of by this common order. 2. (a) The appellant- .....

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..... e case of CCE, Coimbatore v. Marutham Textiles (P) Ltd. - 2003 (153) E.L.T. 219 (Tri-LB) and the explanation of the term first clearance as held in this case as also in the case of CCE, Coimbatore v. Super Springs (P) Ltd. - 2003 (162) E.L.T. 556 (Tri-Chennai) and CCE, Mumbai-II v. Power Volts Electricals - 2001 (133) E.L.T. 612 (Tri- Mumbai) and the explanation under Condition No. 14 of the Not .....

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..... even if the appellants have cleared certain quantities on payment of duty on the first of April of a financial year, the duty free quota under Notification 6/2002 would still be available less the quantity cleared on first April on payment of duty. (b) The ld. Jt. C.D.R. reiterates the Commissioner s finding and have no contrary decision to submit. 3. After considering the provisions of the n .....

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