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TMI Blog2011 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... pies of D-3 declaration which supports the report of the Range Supdtt. that the cotton yarn obtained and in dispute was actually duty paid - Since they had filed de-bonding application, they started receiving cotton yarn on payment of duty to be correct - Find that the Revenue has not been able to make out any case to show that the Commissioner s order is not sustainable - Decided in favour of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.8/1997-CE, dt.1.3.97 on the ground that the concessional rate of duty for the finished products was available only when the duty paid raw material was used and in the impugned order, the Commissioner had relied upon the letter from Range Supdtt., dt.8.9.98 to come to the conclusion that the cotton yarn obtained by respondent was duty paid. The Tribunal had observed that It is not possible for us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid on the raw material in question. He submits that the Commissioner has not referred to the declaration filed by the appellant, order of de-bonding of the unit, where the duty leviable would have been computed and confirmed for payment. Further, he also submits that the Sr.General Manager (Production), in his statement, had admitted that the respondent had obtained the cotton yarn without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce they had filed de-bonding application, they started receiving cotton yarn on payment of duty to be correct. Further, he has also observed that the assessee had procured duty paid raw material while working as 100% EOU is corroborated by the department s own version as accepted in Annexure D to the Show Cause Notice itself. When I take note of the fact that in the remand order, the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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