9911796707
TMI Blog2000 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal revolves around the eligibility of the appellant to avail the exemption under Notification 208/83, for the period between 3-1-1984 and 27-3-1987. The notification exempts specified final products from payment of duty if manufactured out of the inputs specified therein, on which excise duty or additional duty of customs has been paid, subject to the condition that proforma credit or Modvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngots and billets which the appellant used as inputs were duty paid. He has also not accepted the plea that the department itself was aware that no duty was being paid on such goods and therefore contemplating issue of a notification under Section 11C of the Act, and hence, the extended period of limitation invoked in the notice would not be available. 3. We agree with the advocate for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the notice. The gate passes themselves were under seizure by the department. 4. If these facts are correct, the goods that were manufactured out of the inputs specified in the notification, and the appellant would be entitled to the exemption. The question, whether the notification would be available in cases where only part of the inputs was of the type specified in the exemption and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Tigrania Metals and Steels Limited v. CCE. The Advocate for the appellant informs us that the seized records have still not having been returned to it and also undertakes that he will appear before the Commissioner for a hearing at reasonable notice without seeking adjournment. 7. Accordingly, the appeal is allowed and the impugned order set aside. The matter is remanded back to the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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