2008 (11) TMI 516

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants who are manufacturers of non-alloy steel hot re-rolled products are aggrieved by the order of the Commissioner of Central Excise confirming a demand of Rs. 4,58,519/- being the proportionate duty for the period 1-4-1998 to 17-6-1998 under the erstwhile Rule 96ZP(3) of the Central Excise Rules, 1944. 2. We have he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the demand for the period 1-4-1998 to 17-6-1998 is therefore clearly unsustainable. 3. Learned Jt. CDR points out that this plea not having been raised before the adjudicating authority, no fault can be found with the impugned order which has proceeded to consider the submissions made by the appellants and which findings are not being challenged on the ground that they are entitled to abatement. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X