2017 (2) TMI 474

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER 1. Heard Sri Rajesh Singh Chauhan, Advocate, for appellant and Mr. Aprajita Bansal, Advocate, for respondent. 2. This appeal under Section 35-G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 09.10.2012 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") in Appeal No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal is justified in holding that the molasses had been cleared on payment of duty at appropriate rate when the respondent paid duty at the rate of 20 per cent ad val. through the effective rate of duty at the time of clearance was Rs. 50/- Qtl." 3. Learned counsel for Revenue, at the outset, could not dispute that Commissioner (Appeals) as well as Tribunal both have recorded a finding of fact tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X