TMI Blog2002 (5) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of iron and steel products. The challenge is against the order passed by the Commissioner of Central Excise, Bolpur, confirming demand of duty of Rs. 1,83,15,279/- and also imposition of personal penalty of an equivalent amount. They were issued two show cause notices alleging that as per the provisions contained under Rule 57CC they were liable to debit an amount equal to 8% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clined to take a different view. 3. After hearing both the sides, it has come out that there was no definite finding entered by the Commissioner in this case as to whether burnt Dolomite, Coaltar and Ammonium Sulphate are by-products in the manufacturing process undertaken by the appellant. Apart from the above, Circular No. 591/28/2001-CX., dated 16-10-2001 was brought to our notice which was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta Bench in another decision in SAIL, Bokaro Steel Plant v. CCE, Jamshedpur - 2002 (142) E.L.T. 574 (Tribunal) = 2002 (50) RLT 80 (CEGAT - KOL.). 4. In the light of the above facts, it was agreed by both sides that this appeal could be disposed of with a direction to the Commissioner of Central Excise, Bolpur to proceed on the basis of Circular dated 16-10-2001. We, therefore, set aside the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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