1998 (11) TMI 236 - AT - Central Excise

Summary

The appeal was against 11 adjudication orders of the Assistant Collector of Central Excise, Nagpur. The appeal was restricted to Order-in-Original No. 6/Refund/Div. II/92 involving a duty amount of Rs. 2,26,226. The dispute was related to the payment of central excise duty on ferro alloys. The authorities held that duty liability is based on goods removed from the factory, not on quantities delivered to customers or post-delivery variations. The plea of provisional assessment was also rejected. The appeal was rejected, upholding the Collector's order.