2008 (10) TMI 465

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..... nathan, Advocate, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This is an application for out-of-turn hearing of the appeal, which is against an order passed by the Commissioner under Rule 16B of the Central Excise Rules, 2002 declining permission for removal of copper anode and copper cathode from the appellants Tuticorin Un .....

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..... ORIGINAL and that the order was passed in adjudication of a show-cause notice. 3. Having found the appeal to be maintainable, we proceed to examine the matter on merits. Admittedly, the Tuticorin Unit of the appellants were permitted to remove copper anode and copper cathode under Rule 16B ibid to their Chinchpada Unit for conversion into what is called continuous copper rods . This permission .....

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..... be cleared in the aforesaid manner, the copper anode and copper cathode were to be legitimately treated as semi finished goods, which attracted Rule 16B. We are at a loss to understand why the above stand has been taken by the Commissioner in respect of goods which were accepted as semi-finished goods for the purpose of grant of permission under Rule 16B for the previous years. No change of proc .....

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