2008 (4) TMI 633

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself, in as much as the issue is covered by the Larger Bench decision of the Tribunal. 2. The duty stand confirmed against the appellant in terms of provisions of Section 11D on the ground that the appellant have recovered 8% of the value of the exe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty in invoices as well as the invoices do not bearing the debit entry of Part II. We find that the distinction made by the learned appellate authority on the said point is not called for in as much as the Larger Bench decision of the Tribunal in case of Unison Metals is not depending upon the above factual position as to whether the duty was shown under Column of excise duty or not. Further, the l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X