2015 (9) TMI 1144

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..... nt in their classification declaration effective from 01/7/98. The respondent paying full rate thereafter by itself cannot be considered as an act which will make the earlier declaration legally ineffective as argued by Department. No such presumption can be made without legal basis. - Decided against Revenue. - Excise Appeal No. 1448 of 2006 - Final Order No. 52271/2015 - Dated:- 17-7-2015 - S .....

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..... appeal the demand was upheld by Commissioner (Appeals). Further appeal preferred before Tribunal resulted in remand proceedings as ordered by Tribunal vide order dated 30/10/2002. The original authority vide order dated 12/05/2004 held the respondent eligible for concessional rate of duty as per Notification 9/98-CE. On appeal filed by Department, the Commissioner (Appeals) upheld the said order. .....

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