9911796707
TMI Blog2008 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... 35/05 is by M/s. Nirma Limited against the order of Commissioner (Appeals) Nos. 20 to 21 /2005 (20 to 21-A-II)C.E./HB/Comr.(A), dated 23-2-05. Appeal No. E/1912/05 is by the Department against the very same order of the Commissioner (Appeals) in so far as the same related to reduction in the quantum of duty demanded by extending the benefit of Notification No. 5/99 which stood rescinded on 1-3-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently held that furnace oil cannot be treated as feedstock and accordingly ordered demand of duty from the assessee relating to the period March, 1999 to June, 2002. The appeals by the assessee have been filed challenging the demand of duty. The department's appeal is on the ground that during the certain period from 1-3-2000 to 25-6-2002, the Commissioner (Appeals) wrongly applied the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the question of any demand of duty from them does not arise. He also submitted that in terms of the decision of the Hon'ble High Court of Allahabad in the case of UP. State Cement Corporation Ltd. v. UOI reported in 1996 (86) E.L.T. 6 (All.), the limitation for demand of duty under Rule 196 of the Central Excise Rules, 1944 is as provided under Section 11A of the Central Excise Act, 1944. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by them is not diverted or utilized for the purpose other than the intended purpose. If the goods are received under CT-2 certificate the certificate was diverted to the market or diverted for the purpose other than the intended purpose, then the recipient unit could be proceeded against for recovery of duty involved on the goods in terms of the bond. In this case, we find that there is no mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
