2005 (8) TMI 554

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..... Respondent. [Order per : S.L. Peeran, Member (J)]. -  This miscellaneous application has been filed by the appellants on the ground that the Tribunal has passed Final Order No. 2069/2004 [2005 (183) E.L.T. 151 (T)] in their favour holding there is no manufacture to bring into existence new product. Despite this order is in their favour, the Revenue has proceeded to detain the goods demandi .....

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..... of the appellants to deposit 8% of the value on the final product on the premise that it carries "Nil" rate of duty is not a correct reading of the Final Order of the Tribunal. The appellants succeed in the miscellaneous application and we vacate the detention order. Ordered accordingly. Miscellaneous application is allowed. (Order dictated and pronounced in open Court)
Case laws, Decisions, .....

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