9911796707
TMI Blog2011 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty - Appeal is allowed by way of remand - E/793/2010-Mum. - - - Dated:- 11-10-2011 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. Appearance: Shri Joseph Vellapalley Sr. Advocate With Shri Rupesh Kumar, Advocate for appellant Shri P.N. Das, Commissioner (A.R), for respondent Per : S.S. Kang Heard both sides. 2. The applicant filed this application for waiver of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by denying the benefit of Notification No. 30/2004-CE dt. 9.7.2004 on the ground that the applicant has availed the credit in respect of the input used in the manufacture of goods which were cleared by availing the benefit of notification. The condition of notification is that the goods are exempted from payment of duty on the condition no credit has been availed in respect of goods. The contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that as the applicants for availing credit in respect of the input used in the manufacture of final product which were cleared by availing the benefit of notification which is in clear violation of the condition of the notification. Hence the benefit of notification is rightly denied. 5. We find that the specific contention raised by the appellant in reply to the show-cause notice dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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