2000 (10) TMI 136

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..... in appeal passed by the Commissioner (Appeals) dismissing the assessees appeals by denying the benefit of the exemption of AED under Notification No. 67/95-C.E. on the Dipped Nylon Tyre Cord Fabric (DNTCF) captively consumed in the manufacture of dutiable tyres. The second question required to be set aside with granting waiver of pre-deposit by following the ratio of the aforesaid judgment. 3. .....

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..... est of justice will be served by rejecting the stay application and directing the appellants to pre-deposit the amount. 4. On careful consideration of the submissions made by both the sides and perusal of the Tribunal decision on the very issue, we note that the issue is no longer res integra. Therefore, we take up the appeal for disposal by granting waiver of pre-deposit and staying its recover .....

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..... ge 131. He submits the Board's circular was challenged before the Commissioner (Appeals) and the same has not been taken into account but the Commissioner has proceeded by the circular issued by the CBEC vide F. No. 59/6/97-CX, dated 3-1-98. He contends that the Tribunal, after due consideration, did not accept the Board's circular and the same was rejected in the said order. He submits that Reven .....

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