2011 (1) TMI 294

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..... tice R.M.S. Khandeparkar:   None present for the appellants though served. Shri V. Chaudhry, DR is present for the respondent.   2. This appeal arises from the order dated 20.12.2005 passed by the Commissioner (Appeals),Allahabad. By the impugned order, the appeal filed by the appellant against the order of the adjudicating authority has been dismissed. The Dy. Commissioner,Allahabadby .....

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..... 90 were exempted from the applicability of the said exemption notification. Consequently, the inputs used in the manufacture of ingots and billets were not entitled to avail the benefit of exemption under the said Notification No.67/95-CE dated 16.03.95.   4. Since the appellants in contravention of the said notification sought to claim the benefit of the said exemption notification, show ca .....

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..... erence in the concurrent orders passed by the authorities below.   6. As rightly observed by the adjudicating authority, perusal of Board s Circular No.690/6/2003-CX dated 20.01.2003 also further clarifies the position and makes it clear in the facts and circumstances of the case that the appellant was not entitled for the benefit of the said exemption notification. Hence, the appeal fails a .....

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