9911796707
TMI Blog2015 (2) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... B in the circumstances when clause (d) of first proviso (relating to credit of duty) inserted vide Section 109 of the Finance (No. 2) Act, 1998 had not yet been notified and made effective? HELD THAT:- The issue decided in the case of M/S DSM SUGAR ASMOLI VERSUS THE COMMISSIONER OF CENTRAL EXCISE, MEERUT [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT] where it was held that Since there is change i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal, learned counsels for parties did not dispute that there is no substantial difference in the aforesaid definitions, so far as the question of 'welding electrodes' used in repair and maintenance in Sugar Mill is concerned and, therefore, the judgment in respect to Rules applicable prior to Rules, 2004 would cover the issue in this appeal also. Appeal dismissed - decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial questions of law need be considered in this matter: (i) Whether the appeal filed by appellants before CESTAT under Section 35B of Central Excise Act, 1985 could be dismissed by CESTAT summarily under second proviso to Section 35B in the circumstances when clause (d) of first proviso (relating to credit of duty) inserted vide Section 109 of the Finance (No. 2) Act, 1998 had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (k), thereof, but for the purpose of present appeal, learned counsels for parties did not dispute that there is no substantial difference in the aforesaid definitions, so far as the question of 'welding electrodes' used in repair and maintenance in Sugar Mill is concerned and, therefore, the judgment in respect to Rules applicable prior to Rules, 2004 would cover the issue in this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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