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2016 (5) TMI 1050

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..... mber (Technical) Ms. Neha Meena, Advocate for the Applicants Ms. Neha Garg, DR for the Respondent ORDER All the appeals, some filed by the assessee and other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner. 2.  As per the facts on record the assessee are engaged in the manufacture of grey fabric from the duty .....

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..... nt of duty. Accordingly, proceedings were initiated against them by way of issuance of show cause notice. 4.  The said show cause notice culminated into the present impugned order passed by the Commissioner. Vide his order, the Adjudicating Authority observed that grant of permission under Rule 16(B) by the Commissioner was incorrect and the appellant were required to clear grey fabrics on p .....

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..... portion of the order vide which he has confirmed only the differential duty against the assessees and vide which he has not imposed any penalties on the appellants. We have heard both the sides duly represented by Ms. Neha Meena for the appellant and M/s. Neha Garg for the Revenue. 5.  We find that the short question required to be decided in the present appeals of the appellant is whether g .....

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..... -Del). As such we find that the disputed issue has been fully covered by the above referred decisions. Accordingly, we allow the appeals of the assessee. 6.  In as much as appellants appeals have been allowed, we find no merits in the revenues appeals for non imposition of penalty or for confirmation of differential duty. Accordingly, the Revenues appeals are rejected. 7.  All the ap .....

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