2007 (6) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /97 (91 to 97-Ahd.)C.E./Commr,(A)/Ahd., dated 9-7-1997. 2. None appears for the respondent. Heard ld. DR for the appellant department. 3. In this case, the goods have been cleared during March, 1992 to September, 1992 on payment of duty and on re-classification under another chapter, a second payment, equal to the duty already paid, was got paid in December, 1992. Commissioner (Appeals) has held .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the differential duties found payable on re-classification of the subject manufactured items in the appellants units." 4. After holding as above he has remanded the matter to the original authority for the limited purpose of re-calculation of the refund due in Modvat account. 5. The order of the Commissioner (Appeals) is reasonable and legally sustainable and no valid grounds have been adduced .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X