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2011 (1) TMI 294 - AT - Central ExcisePenalty - manufacture of ingots of non-alloy steel classifiable under Chapter sub-heading no.7206.90 – Exemption notification - notification was amended under Notification No.59/97-CE ingots and billets as final products classifiable under sub-heading no.7206.90 and 7207.90 were exempted from the applicability of the exemption notification – Appellant claim the benefit of the said exemption notification, show cause notice dated 17.09.2003 came to be issued to the appellants which was sought to be contested by the appellants - appellant was not entitled for the benefit of the exemption notification – Appeal dismissed
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