2009 (8) TMI 718

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..... V.R. Mori, Consultant, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that the appellant is engaged in the manufacture of agricultural submersible pumps which attracted concessional rate of duty of 8% in terms of Serial No. 17 of Notification No. 10/2006-C.E., dated 1-3-2006. Instead of availing the .....

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..... and were not exempted unconditionally. Strictly speaking, the said rule would not apply. Further, we note that the provisions of Section 11D would also have not applicability inasmuch as the duty charged by the appellant from its customer stand paid to the Revenue, though by making debit entries in their credit account. Such credit is available to the appellant for payment of duties on their fina .....

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