TMI Blog2004 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... r in appeal vide which the Commissioner (Appeals) has affirmed the order-in-original who confirmed the duty demand against the appellants. 2. The facts are not much in dispute. The appellants are engaged in the manufacture of man-made fabrics, cotton fabrics etc. Being an independent textile processor having two hot air stenters of five chambers each installed in their factory, they had been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request by the Range officer. The permission to remove the seal was granted to them only on 28-2-2001. Therefore, from 15-2-2001 to 28-2-2001, their stenter remained closed/sealed. The closure of stenter was more than 15 days. The plea of the Revenue that 15 days period was not complete on 1-3-2001, the date when the Compounded Levy Scheme was withdrawn and as such, the appellants are liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE, Kanpur [2001 (131) E.L.T. 370] wherein there was repeal of the Modvat provisions w.e.f. 1-4-2000 but it was observed that repeal did not affect the right, privilege, obligation acquired by the assessee under the repealed rules by virtue of introduction of Section 38A. Therefore, no duty can be claimed from the appellants in respect of a stenter which had remained closed for a continu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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