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TMI Blog2007 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty on the Inner Frame and Slide manufactured in its factory and ultimately used for manufacture of the final product in terms of Notification No. 67/95-C.E. dated 16-3-95 granting such exemption, had paid duty on the above goods, and claimed credit thereof, against the ultimate duty-liability on their final product. This is contrary to the intention of the notification. 2. Learned SDR appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the duty-liability in respect of the final product manufactured using such duty-paid goods. Also he submitted that there was no compulsion by the Notification on the Respondent to carry out the grant of the Notification No. 67/95-C.E. dated 16-3-95. According to him, a notification which did not contain any deterrent provision for non-compliance, the same cannot be construed as mandatory, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in C.C.E & Cus., Vadodara v. Narmada Chematur Pharmaceuticals Ltd. - 2005 (179) E.L.T. 276 (S.C.) also fortifies his view. Therefore, Appellate Authority was just and proper to set aside the impugned order, finding rationale and logic of the facts and circumstances of the case of the respondent and appreciating the citations he had made before that Authority as well as Revenue neutralit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r frame and slide was below the normal value at the material period of time. Had there been such a case, it could have been appreciated that Revenue was prejudiced by undervaluation of the input paying lesser duty at the first instance to undervalue finished product to evade duty on the latter. When that is not the case in the present case in hand, the citations made by the learned Counsel as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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