TMI Blog1999 (11) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by the appellant against the order of the Commissioner (Appeals), Central Excise, dated 26-5-1998 who upheld the Order-in-Original dated 17-7-1997 of the Deputy Commissioner, Central Excise, Indore and thereby confirmed the demand of duty of Rs. 2,65,000. The facts giving rise to this appeal are as under : 2. Appellants are manufacturers of cotton yarn falling under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd having purchased the D.G. Sets after getting CT-3 certificate from the competent authority. However, the Deputy Commissioner did not agree with their version and confirmed on them the demand of Rs. 2,65,000 vide Order-in-Original dated 17-7-1997. 3. Feeling aggrieved by this order of the Deputy Commissioner, the appellants filed appeal before the Commissioner (Appeals) but remained unsuccessf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt the appellants are 100% EOU but they could avail the benefit of the notification in question, vide which total exemption from payment of excise duty has been given by the Government, only if they had complied with the terms and conditions as incorporated in that notification, before the purchase of the D.G. Sets. The bare perusal of that notification and Annexure I appended thereto, makes it q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be, as per terms of the above referred notification and not by the Assistant Commissioner or any other officer of the Excise Department. Therefore, this CT-3 certificate cannot come to the aid of the appellants for claiming benefit of the above-referred notification for payment of the excise duty. It also remains undisputed that the appellants, in fact, applied for permission of the Board for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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