9911796707
TMI Blog2007 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : M. Veeraiyan, Member (T)]. These appeals arise out of the order of the Commissioner (Appeals) No. 1225 to 1226/2002 (62 to 63-Ahd-II) CE/Commr(A)/Ahd. dated 17-10-2002. 2. Heard both sides and perused the records. 3. The relevant facts in brief are as follows :- (a) M/s. Sandvik Choksi Ltd. exported two consignments in Dec. 2000 on payment of duty throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance 51% being held by M/s. Sandvik AB. Subsequently in January, 97 the company became a Public Ltd. Company with the name Sandvik Choksi Ltd.; in April 2001 the new company acquired the shares owned by Choksi Tubes Co. Ltd and got renamed as Sandvik Steel Asia Pvt. Ltd. This new company merged with Sandvik Asia Ltd. w.e.f. 1-1-2002 as per the orders of the Hon ble Court of Mumbai, Ahmedabad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were continuing to work from the premises of the erstwhile M/s. Choksi Tubes Co. Ltd. 5. Ld. JDR reiterates the findings of the Commissioner (Appeals). 6. We have carefully considered the rival submissions. There is no doubt that the appellant company is eligible for the rebate claims and accordingly, the same have been sanctioned. There is also no dispute that amount of Rs. 16,52,899/- + ..... X X X X Extracts X X X X X X X X Extracts X X X X
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