2005 (12) TMI 389

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby demand was confirmed after denying the benefit of Notification No. 276/67, dated 21-12-67 on the ground that inputs received without payment of duty are not used in the manufacture of chemical formulation. 3. The demand was .....

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..... of the show cause notice, which shows that seized goods were chemical formulation for industrial purposes. In these circumstances, we find as the appellants are manufacturing chemical formulation out of the inputs received without payment of duty, therefore, are entitled to the benefit of the Notification No. 276/67, dated 21-12-67. The impugned order is set aside and the appeal is allowed. - .....

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