2005 (11) TMI 403

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..... pondent. [Order]. -  The appellants are challenging the confirmation of demand by the Order-in-Appeal No. 77/2005 (H-IV) CE, dated 20-6-2005. The appellants are denying the contention of the Department that they had not filed any declaration for determination of ACP for the year 98-99. They contended that they had filed an application before the Superintendent concerning the surrender of li .....

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..... they had given only an intimation. Moreover, the order was required to be passed within one month i.e. in April, 1998 itself but the order has been passed on October, 1998. In terms of the Apex Court judgment rendered in the case of U.O.I. v. Supreme Steels and General Mills [2001 (133) E.L.T. 513 (S.C.)] the determination of ACP was required to be done in terms of the rules at the beginning of th .....

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