TMI Blog2014 (6) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... s adjusted by the appellant /assessee under their DTA entitlement as supported by RT-3 return, the assessee was entitled to concessional Duty under Notification No.8/97-CE dated 1.3.97 and the order of the adjudicating authority demanding in excess of the same was set aside. Held that:- judgment of this Tribunal in appeals preferred by M/s Euro Cotspin Ltd. and another, reported in [2000 (12) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Revenue has preferred this appeal against the order dated 9.7.2001 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur II. The respondent/assessee had preferred an appeal against the adjudication order dated 8.11.2000, whereby the Joint Commissioner, Central Excise, Jaipur II, ordered recovery of duty amounting to Rs.1,05,566/- leviable on 1300.5 kgs. of yarn removed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, following the judgment of this Tribunal in an appeal preferred by another similarly situated assessee - M/s Euro Cotspin Ltd.; reported in 2001 (127) ELT 52 (Tri-Del.). The Euro Cotspin judgment concluded that even in a case of clandestine removal, the benefit of exemption Notification No.2/95-CE must be granted. Following this Tribunal judgment, the appellate Commissioner concluded that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellate Commissioner also held that since penalty equivalent to duty amount was imposed, penalty of Rs.25,000/- imposed under Rules 9(2), 173Q of the Central Excise Rules, 1944 and the penalty of Rs.20,000/- imposed under Section 112 of the Custom Act, 1962, is set aside. 4. By a separate order today we have dismissed the Excise Appeal Nos.2904 and 2905/1999 preferred by M/s Euro Cotspin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stood eclipsed. Since this judgment is the only basis for the order of the appellate Commissioner, the impugned order cannot be sustained and is accordingly quashed. The matter is now remanded for fresh consideration on by the Commissioner (Appeals), Central Excise, Jaipur II and shall be disposed of expeditiously and in accordance with law. This appeal is allowed as above and the issue herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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