TMI Blog2009 (3) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of law arrived at by the Larger Bench in case of M/s. H.M.T., fully covers the disputed issue – demand of duty is not sustainable. - E/3357/2005 - A/614/2009-WZB/AHD - Dated:- 20-3-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S.R. Dixit, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final product lying in the factory on the said dates would not be available. Accordingly, demand of duty of Rs. 12,54,276/- was confirmed against the appellant along with imposition of penalty. 2. Commissioner (Appeals) while dealing with the said issue, agreed that the disputed issue is covered by Larger Bench of the Tribunal in case of M/s. Ashok Iron Steel Fabricators [2002 (140) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (Tri-LB). The issue before Larger Bench was as to whether the credit taken on input in stock or in process or as contained in the final product, as on the day of final product becoming exempted, is liable to be recovered or not. The Larger Bench took note of the Tribunal's decision in case of M/s. Albert David Ltd. relied upon by the Commissioner (Appeals) in his impugned order. Dismissal of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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