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TMI Blog2005 (10) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... r : T.V. Sairam, Member (T)]. - This appeal filed by the Revenue is against the order-in-Appeal No. 48/99-(TRY) dated 11-1-99 passed by the Commissioner of Central Excise (Appeals), Trichy by which the Commissioner (Appeals), has allowed the appeal filed by the assessee against the order of the original authority. 2. Brief facts are that M/s. Pouyet Communications India Pvt Ltd., the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. reported in 2001 (47) RLT 226 (CESTAT, Chennai). In this case, a gate pass covering goods of value of Rs. 33,30,000/- was issued when aggregate clearance value was Rs. 51,50,000/-. It was held by the Tribunal that normal rate of duty was chargeable in excess of the concessional limit of Rs. 75 lakhs and not on total value of the goods covered by the gate pass. (b) CCE v. Helios Antennas repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of clearances of Rs. 25 lakhs they had paid duty at the rate of 15% and on the balance value of two lakhs at the normal rate of 20%. We are of the view that the appellants had paid duty correctly in terms of the said Notification. The argument of the learned SDR that there cannot be any split up of the consignment for the purpose of calculation of duty is not tenable. In the result, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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