2003 (9) TMI 426

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ta, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  This case was heard on 28-10-2002 and the appeal was allowed and the order was pronounced to that effect. Detailed reasons for the order already pronounced are as follows : - The applicants manufacture Soda Ash in their Bhavnagar factory and clear the same on payment of duty. The credit thereon is taken by another .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in a case of suppression, mis-statement etc. are not applicable in their case. He does not dispute the liability to pay the duty amount and states that the same has been paid even before the issue of the SCN. 2. After hearing both sides and perusal of case records, we are satisfied that provisions of Section 11AB and Section 11AC as they stood at the material time during the period July, 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X