TMI Blog2001 (8) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.S. Bajaj, Member (J)]. This stay application arises out of Appeal No. E/843/2001/NB/DB which has been preferred by the appellants against the impugned Order-in-Appeal dt. 29-12-2000 vide which the Commissioner (Appeals) had affirmed the order of the Joint Commissioner dt. 31-5-99 who confirmed the duty demand of Rs. 1,05,561/- and imposed penalty of Rs. 1,10,000/- on the appellants. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acility of hot rolling, during the relevant period, as admitted by them before the Commissioner and that they only subjected imported H.R. steel coil to cold rolling for reduction in the gauge thickness in order to make steel tubes therefrom; and such steel tubes being C.R. tubes were chargeable to duty at the rate applicable to C.R. tubes at that relevant time. Therefore, no prima facie case is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of notification in question referred to above or not has to be determined while hearing their appeal on merits. In our view, prima facie the impugned order of the Commissioner (Appeals), does not suffer any legal infirmity for not allowing the benefit of the notification in question to them. Therefore, no strong prima facie case is made out in favour of the appellants. However, keeping t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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