CCE, LUCKNOW Vs. M/S INDIA POLYFIBRES LTD.

JUDGEMENT

(1.) THE facts leading to filing of this appeal by Revenue are, in brief, as under.

(2.) THESE show cause notices were adjudicated by the Assistant Commissioner by a common order dated 30th May 2003 by which the Assistant Commissioner while permitting the set off of duty on MEG contained in waste and by -products and also the set off of duty paid on MEG, used in the manufacture of PSF which was exported out of India under bond without payment of duty, disallowed -

(3.) THE Respondent filed the appeal before the Commissioner (Appeals) challenging the Assistant Commissioners order -