9911796707
TMI Blog1997 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Trichy Steel Rolling Mills Ltd., the order-in-appeal dated 30-9-1988 passed by the Collector of Central Excise (Appeals), Madras, is under challenge. 2. Before the Collector of Central Excise (Appeals), Madras, two issues; one relating to classification and the other relating to limitation had come up for consideration. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher amount of duty than has been confirmed by the Assistant Collector to the extent of about 1.5 lakhs. Therefore, this contention of the appellants without any further evidence of actual clearance figure during the relevant period and which factual position was not contested before the Asstt. Collector is not acceptable in appeal." 3. The matter was fixed for hearing on 7-5-1997. The notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), dated 29-4-1988, the same appellants had filed three appeals which were registered as Appeal Nos. E/1272 to 1274/88-B and these appeals came up before the Tribunal on 21-11-1996. Under Final Order No. E/314-316/97-B1, dated 18-2-1997 the Tribunal held that the Buffer Plungers and the Buffer Casings in the condition in which they were finally supplied by the appellants to the Railways were ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, 1995 (76) E.L.T. 499 (S.C.). 7. As regards the quantum of demand, the Collector of Central Excise (Appeals) had observed that the duty demanded in the adjudication order was Rs. 3,70,336/- whereas the appellants had stated that the duty demand was of Rs. 6,37,219/-. He had held that the contention of the appellants with regard to the quantum was without any evidence and that the factua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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