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TMI Blog2010 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods which were to be removed for home consumption on payment of duty or for export without payment of duty - SDR has raised a preliminary objection to the effect that the appeal is not maintainable as the impugned order, according to him, is an administrative order - Held that: - Commissioner appears to have overlooked the fact that these goods were cleared to their sister unit for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Unit to their Chinchpada Unit in Daman. After hearing both sides, we have found good reason to allow this application as also to dispose of the appeal itself summarily. Accordingly, after allowing this application, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was extended from year to year and the same expired on 31-3-2008. The application for renewal of this permission was rejected by the Commissioner and hence this appeal. 4. The stand taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 process of manufacture has been noted in the impugned order, nor any change of law. 5. On the above facts and circumstances, after considering the submissions of both sides, we set aside the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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