TMI Blog2017 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleared on payment of duty within the first clearances of 3500 MT were also eligible to the benefit of the said notification - Held that: - From the order-in-original, it can be seen that the goods cleared on payment of duty within the first clearance of 3500 were otherwise also eligible for Notification 3/2001 dated 1.3.2001. This being the case, it would result in a revenue neutral situation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sofar as the goods cleared on payment of duty within the first clearances of 3500 MT were also eligible to the benefit of the said notification. He pointed out that the said order has been passed under the belief that the goods cleared on payment of duty within the first clearance of 3500 MT were not otherwise eligible to the exemption under the said notification. He particularly referred to obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 133 i.e. (20%) 2. Medium price 63,720 to 67,647 PMT 655.845 i.e. (19%) 3. Lower price 55,385 to 62,281 2099.66 i.e. (61%) Total 3499.6445 MT 3. Learned AR relies on the Tribunal's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 23.2.2017 are replaced by the following:- 5. We have considered the rival submissions. We find that earlier vide order No.A/545/2007/C-II/EB dated 6.8.2007/13.8.2007, identical issue has been decided. In the said order, the Tribunal has observed as follows:- 4. We have considered the submissions. We find that the whole exercise is revenue neutral, as the appellant will be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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