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TMI Blog2023 (6) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Appellant Smt. Anandalakshmi Ganeshram, Learned Superintendent for the Respondent ORDER : Per Hon'ble Mrs. Sulekha Beevi C.S. Brief facts of the case are that the appellant is engaged in the manufacture of "Tread Rubber" used in the retreading industry. On verification of the accounts, by the Department, it was found that the appellant had not brought on account sales made to certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is now before the Tribunal. 3.1 Shri M. Kannan, Learned Counsel appearing for the appellant, submitted that though the Tribunal had, in the first round of litigation, given a specific direction to extend the cum-duty benefit to the appellant, the Commissioner has denied the same in the de novo proceedings. He pointed out that in paragraph 10 of the impugned order, the Commissioner has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the calculation of demand arrived at by the appellant after taking into account the cum-duty benefit. The Learned Counsel for the appellant submitted that after extending the cum-duty benefit, the total duty payable by them would be Rs.3,69,606/-. 6. After hearing both sides, we are of the opinion that when the Tribunal had given a specific direction to extend the cum-duty benefit to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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