2014 (4) TMI 603

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..... f duty have to be considered as rightly made and no duty of demand can be sustained - Following decision of Suzana Metal Products Vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE] and UOI Vs. Steel Authority of India Ltd. [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] - Decided in favour of assessee. - Appeal No.E/324/2010 - FINAL ORDER NO.25376/2013 - Dated:- 28-5-2013 - Mr. D.N. Panda and Mr. B.S.V .....

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..... 2011(273) ELT 112 (Tri. Bang.)], it was held that such clearances can be made without payment of duty. Further he also relies upon the decision of the Hon ble High Court of Chattisgarh in the case of UOI Vs. Steel Authority of India Ltd. [2013-TIOL-74-CESTAT-DEL] wherein the High Court held that the amendment to the Rule brought out in December 2008 has retrospective effect and, therefore, clearan .....

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