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2014 (6) TMI 485 - CESTAT NEW DELHIDuty demand - claim of benefit of exemption Notification No.2/95-CE in a case of clandestine removal - Commissioner followed previous decisions and decided in favour of assessee - appellate Commissioner concluded that the as the quantity alleged to have been clandestinely cleared was adjusted by the appellant /assessee under their DTA entitlement as supported by RT-3 return, the assessee was entitled to concessional Duty under Notification No.8/97-CE dated 1.3.97 and the order of the adjudicating authority demanding in excess of the same was set aside. Held that:- judgment of this Tribunal in appeals preferred by M/s Euro Cotspin Ltd. and another, reported in [2000 (12) TMI 122 - CEGAT, COURT NO. I, NEW DELHI] which is the sole basis for the order of the appellate Commissioner has become inoperative and stood eclipsed. Since this judgment is the only basis for the order of the appellate Commissioner, the impugned order cannot be sustained and is accordingly quashed. The matter is now remanded for fresh consideration on by the Commissioner (Appeals), Central Excise, Jaipur II and shall be disposed of expeditiously - Decided in favour of Revenue.
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