2008 (10) TMI 504

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..... , for the Respondent. [Order]. -  Heard both sides and perused the records. 2. The present appeal arises out of the remand order of the Tribunal vide Final Order No. 413-414/05-C, dated 8-4-2005 as reported in 2005 (189) E.L.T. 74 (T-D). 3. The findings of the Tribunal's remand order is reproduced below :- "10. We also find that the Government had issued Notification No. 5 .....

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..... cation shall apply to only those inputs which have been received directly by the manufacturer of the final products from the factory of the manufacturer of the said inputs under the cover of an invoice declaring that the appropriate duty of excise has been paid on such inputs under the provisions of Section 3A of the said Act." 5. On perusal of the records, I find that there is no dispute of .....

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..... the Respondent paid duty on strips in terms of the determination made by the Commissioner of Central Excise, Raipur. So, the payment of duty is not in dispute. Hence, it is proved that the Respondent complied with the conditions of the Notification. The Commissioner (Appeals) rightly set aside the adjudication order. Accordingly, I do not find any reason to interfere with the order of the Commissi .....

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