2006 (12) TMI 319

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In this case, the appellants have been asked to pay a duty of Rs. 5,93,16,880/- (Rupees Five Crores Ninety Three Lacs Sixteen Thousand Eight Hundred Eighty only) on account of denial of exemption notification 29/02 amended by notification No. 34/02-CE dated 21-6-2002. The above notifications .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in a position to point out the specific provision in the notification which denies the exemption to such cases as in the present application. Prima facie the appellants are entitled for the benefit for the said exemption notifications. More so, in view of the explanation to the said notification 29/02 provided in notification 34/02 dated-21-6-2002. Ld. Advocate urged that this explanation should .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X