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TMI Blog2005 (1) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri M.K. Gupta, JCDR, for the Respondent. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Larger Bench of this Tribunal in the 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the condition of Notification No. 6/2002 that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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