9911796707
TMI Blog2005 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.L. Peeran, Member (J)]. The stay applications and the appeals are taken up together for disposal as per law. The appellant is a PSU Unit. The appellants have been denied the benefit of Notifications No. 205/88-C.E., dated 25-5-88, No. 3/2001-C.E., dated 1-3-2001 and No. 6/2002-C.E., dated 1-3-2002. The Notifications granted benefit to solar photovoltaic modules and panels for water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner is without jurisdiction and hence the matter has to go back to the Commissioner for de novo consideration. On this point miscellaneous order was passed in No. 1044/2004, dated 27-12-2004 calling upon the Revenue to file a reply on this point and in the meantime granting interim stay of the recovery proceedings. 3. Ld. SDR has filed his reply today on behalf of the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations on the specified goods. The Commissioner in reply filed today has not agreed with this submission and it is stated that the order passed by the Deputy Commissioner is as per law. Counsel again pointed out to Section 33 of the Central Excise Act and submitted that all the proceedings initiated by Deputy Commissioner is without jurisdiction and not in terms of law. 5. On a careful consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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