2007 (8) TMI 341

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion-limit and they were not required to pay any duty under the Act. Hence, the provision of Section 11D does not have any application in respect of such person. During the course of final hearing, nothing contrary to this prima facie view has been submitted by the Revenue. Hence, I confirm the earlier view taken at the stage of granting waiver of pre-deposit and hold that Section 11D is not applic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of such person. During the course of final hearing, nothing contrary to this prima facie view has been submitted by the Revenue. Hence, I confirm the earlier view taken at the stage of granting waiver of pre-deposit and hold that Section 11D is not applicable in respect of the appellants. The impugned Order is set aside and the appeal is allowed. (Dictated and pronounced in the open court) - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X