2004 (10) TMI 508

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er per : S.S. Kang, Vice-President]. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal by granting the benefit of Notification No. 14/92, dated 1-3-1992 in respect of the impugned goods. 2. The contention of the Revenue is that initially three show cause notices were issued to the respondents. On .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is that the issue in respect of admissibility of Notification No. 14/92-C.E., has attained finality after passing an order by the Commissioner (Appeals) dated 27-9-1994, which was accepted by the respondents and matter before the adjudicating authority was only in respect of quantification of demand. On appeal filed by the respondents against the adjudication order where the only issue was in res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xcise duty or countervailing duty ought to have been paid on the plastic from which waste, parings or scrap arise before the benefit of exemption could be claimed on such waste, pairings and scrap. The argument that the question of payment of CVD on the PU Form, blocks or sheets does not arise can only under the fact that the instant case, no such duty liability has been discharged and therefore f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X