2009 (1) TMI 594

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..... the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. This appeal has been filed against the Orders-in-Original No. 13 14/2006 dated 31-3-2006 passed by the Commissioner of Central Excise Customs, Cochin. 2. We heard both sides. 3. The appellants are the manufacturers of petroleum products. They supplied Naphtha to NTPC s Power Plant at Kayamkulam. In terms of Notific .....

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..... a favorable order to the assessee. Revenue wanted to file an appeal against the said order and approached the Committee on Disputes(CoD) for a clearance certificate. The said clearance was rejected. The observations of the CoD in the said case is as follows :- After hearing both parties to the dispute, the Committee was of the view that there was no infirmity in the order of CIT(A) as there was .....

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