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TMI Blog2017 (4) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Assessee. Shri H.C. Saini, AR, for the Department. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Both the cross appeals have been filed against the order-in-original No. 37/2008/CE/JP-II, dated 21-7-2008 passed by the Commissioner of Central Excise-II, Jaipur. 2. Brief facts of the case are that during the period under consideration (9-2-1984 to 8-2-1989), the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sh. O.P. Agarwal, ld. CA for the assessee and Shri H.C. Saini, ld. AR for the Revenue. We also perused the material available on record. 4. During the course of argument, ld. CA submits that the Notification No. 5/99, dated 28-2-1999 was amended vide Notification No. 35/99, dated 4-8-1999 where an explanation was added and accordingly if the power was used, even then levy of duty and exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court and computed the duty. There is no calculation mistake in duty. When it is so, then we find no reason to interfere with the impugned order. The same is hereby sustained along with the reasons mentioned therein.
7. In the result, both the appeals are dismissed by upholding the order-in-original in toto including the penalty.
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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