TMI Blog2011 (4) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 5/98-CE and Circular dated 18.5.99 are not applicable to the goods manufactured by the respondents at site since the same was available only in respect of CETH 68.07 and 7308.50 whereas the goods manufactured by the respondents fall under other chapters – Held that:- Show-cause notice did not even allege manufacture at site, appeal filed by the Revenue is on a totally different ground vis-`-v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents before the Commissioner (Appeals), he set aside the impugned order and allowed the appeal. The Commissioner (Appeals) for allowing the appeal has relied upon a decision of the Tribunal in the respondents own case vide Order No. C-II/3/92-93/WZB/2000 dated 7.11.2000. Revenue is in appeal against this decision. 2. We heard the learned DR. On going through the show-cause notice, Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 5/98-CE and Circular dated 18.5.99 are not applicable to the goods manufactured by the respondents at site since the same was available only in respect of CETH 68.07 and 7308.50 whereas the goods manufactured by the respondents fall under other chapters. A perusal of the SCN, Order-in-Original and Order-in-Appeal would show that Notification No. 5/98 or the Board's circular were never ..... X X X X Extracts X X X X X X X X Extracts X X X X
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