2011 (8) TMI 712

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Agro vs. CCE (2003 - TMI - 52038 - CESTAT, WEST ZONAL BENCH, MUMBAI), decided in favour of assessee
Mr. Ashok Jindal, Mr. Sahab Singh, JJ. Appearance: Shri P.K. Agarwal, Jt. CDR for the appellant Shri Mukesh Mandal, Authorised representative of the respondent Per: Mr. Sahab Singh, Member (Technical) These are two appeals filed by the Commissioner of Central Excise, Nagpur against the Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the department that furnace oil procured by them without payment of duty was not eligible for exemption under Notification 1/95. Accordingly, a show-cause notice was issued to them demanding the duty amounting to Rs.4,55,465/- along with interest pertaining to the period 1.6.1996 to 14.9.1998 and also proposing the imposition of penalty under Section 11C of the Central Excise Act and also under R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tral Excise. He submitted that the finding given by the Commissioner (Appeals) are not proper and legal and therefore the impugned order may be set aside. 4. Ld. authorised representative appearing on behalf of the respondent submitted that the case is squarely covered by the Tribunal decision in 2003 (157) ELT 684 (T-Mum) in case of Jayant Agro vs. CCE Vadodara wherein the Tribunal has held the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X