2009 (1) TMI 590

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..... ng aggrieved with the order passed by the Commissioner(Appeals), Revenue has filed the present appeal. I have heard Shri D.S. Negi, ld. SDR appearing for the Revenue and Shri J.C. Patel, ld. Advocate appearing for the respondents. 2. The respondents are engaged in the manufacture of excisable goods falling under Chapter 76 and 48 of the Schedule to the Central Excise Tariff Act, 1985 and were av .....

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..... rest. However the assessee contended that inasmuch as the clearances were made prior to insertion of Rule 8(3a), the provisions of the said rule would not be applicable. 4. Proceedings were initiated against the respondent by way of issuance of show cause notice dt. 25-6-2007, which culminated into an order passed by the Original Adjudicating Authority against the assessee. On appeal, Commission .....

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