9911796707
TMI Blog2017 (3) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... said SCN dated 26.06.1997 is not sustainable - appeal allowed - decided in favor of appellant. - E/2863/2007-EX[DB] - A/70241/2017-EX[DB] - Dated:- 1-3-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta Shri Hrishikesh, Advocates, for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.134-CE/MRT/II/2007 dated 29/06/2007 passed by Commissioner of Central Excise Customs (Appeals), Meerut-II. 2. The brief facts of the case are that the appellants were manufacturers of Trimmed and Untrimmed Sheets and Circles of Brass and Copper. The Trimmed goods were attracting nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty leviable to be demanded and recovered from the party, is to be determined during the adjudication proceedings when the case supply the actual figures of the same . The said show cause notice was adjudicated through the Order-in-Original No.174/MBD/2005 dated 31.10.2005. The Original Authority relying on the Order-in-Appeal No. 296-CE/MRT/98 dated 12.05.1998, dropped the proceedings. Aggrieved by the said Order-in-Original Revenue preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through his impugned Order-in-Appeal dated 29.06.2007 has held as follows :- From a bare perusal of the extract of the decision of Hon ble Tribunal in case of Overseas Trading Corporation (supra), it is amply m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.1998 wherein learned Commissioner (Appeals) has held that as per explanation-6 out of the Notification No.1/93 dated 28.02.1993 the value of the goods cleared for further use in specified goods shall not be taken into consideration for arriving at aggregate value of clearances under Notification No.1/93 and therefore no duty was payable on untrimmed sheets by the appellant. The learned Counsel further submitted that as per Order-in-Original dated 31.10.2005, the said Order-in-Appeal dated 12.05.1998 was accepted by the department. 4. Heard the learned A.R. has supported the impugned Order-in-Appeal. 5. Heaving considered the rival contentions and on perusal of records, we find that said show cause notice dated 26.06.1997 has not qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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