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TMI Blog2011 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Petitioner Counsel :- K.S. Sinha,K.C. Sinha 1. M/s. Muzaffarnagar Pipe Industries (P) Ltd., District Muzaffarnagar (the Assessee) manufactures pipe and hollow profiles of Iron & Steel falling under sub-heading No.7306.90 of the schedule to the Central Excise Tariff Act, 1985 (the Tariff Act). 2. The Assessee's product is manufactured from MS steel. He purchases these i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal in the proceedings against the order of the Adjudicating Officer in respect of the show cause notice for the period of July, 1998 whereas the Department filed an appeal against the order of the adjudicating officer dropping the proceedings in respect of the assessment period August 1999 to December, 1999. 6. The Commissioner (Appeals) by separate orders allowed the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification no.2/98-CE Rules dated 10.3.1998 (the Notification). Under the Notification, the conditions are as follows: The Assessee should have received the inputs directly from its manufacturer; and The invoices should have endorsement that the excise duty has been duly paid. 11. There is no dispute that the inputs were received directly from its manufacturers and the invoices contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee should receive the inputs directly from its manufacturers; and Secondly, invoice should contain the necessary endorsement that the excise duty has been paid on the inputs. This has been done in the case. 14. There is neither any finding nor any suggestion in the show cause notice that the Assessee was party to the? incorrect endorsement. The Assessee cannot be blamed for the same. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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