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2006 (1) TMI 503

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..... y, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. 04/2004-C.E., dated 24-3-2004 passed by the Commissioner of Central Excise, Hyderabad. The impugned order is a de novo order passed on the directions of the Tribunal rendered in Final Order Nos. 612 613/1999, dated 23-3-1999. The question before the Tribunal in the previous proceedings wa .....

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..... f the findings of the remand order of the Tribunal instead, the production figures for the year 1996-97 has been taken. She has allowed an abatement of 140.450 MTs of mis-rolls from the determined ACP in terms of the OIO No. C. Ex. 2/2002 (De novo), dated 17-1-2002. The appellants seek for implementation of Trade Notice No. 18/98, dated 7-4-1998 and grant them the consequential relief. The assesse .....

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..... -98 at 5253.94 MTs should be accepted and not the production figure of 1996-97 of 7028.490 MTs. 2. The learned Consultant submits that the Tribunal, while remanding the matter, clearly held that the Commissioner had erred in not following the Trade Notice No. 18/98 in finalising the duty determination order for the year 1998-99 and also has not complied with the earlier CEGAT Order Nos. 612 61 .....

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..... 53.94 MTs. Therefore, the Commissioner was not justified in adopting the production figure of 1996-97 of 7028.450 MTs. In terms of the earlier remand order, the appellants prayer for implementing the Trade Notice No. 18/98, dated 7-4-1998 is required to be accepted. As a consequence, the appeal is allowed with consequential relief, if any. (Pronounced in open Court on 24-1-2006) - - TaxTMI - .....

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