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2007 (5) TMI 115

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..... le - Appeal No. E/524/2006 - Final Order No. A/960/KOL/2007 - Dated:- 22-5-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Appellants supplied 254108.6000 Metric Ton of Cement without payment of duty under Notification No. 43/2000 dated 18-8-2000 to the cyclone- affected areas in Orissa. In respect of two inputs namely Lubricant and Explosive used i .....

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..... unt demanded from the Appellants is not justified and the same is required to be quashed. 4. We find from the impugned order that the reversal of the credit in respect of the lubricant and reversal of proportionate credit in respect of explosive are not disputed. The exemption availed in respect of the Cement supplied under a notification meant to help the cyclone affected areas was for a publ .....

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