TMI Blog2009 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Brief facts of the case are that the appellants are engaged in the manufacture of cold rolled coils of sheets and strips, cold rolled galvanized coils sheets and strips and cold rolled corrugated sheets. The main raw material for the manufacture of these items is Hot Rolled coils falling under Chapter 72 of the tariff. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad diverted HR Coils received by them without payment of duty for use in manufacture of goods meant for home consumption. At the time of such diversion even though they paid duty with interest, appellants took the credit in PLA which they used for payment of duty for CR coils for home consumption. Thus neither in the PLA nor the Cenvat credit account the duty payable on the HR coils acquired free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation is only procedural and therefore, adjudication proceedings was not warranted. Ld. DR on the other hand supports the Order in Original and relies on the arguments advanced. 3. We have considered the submissions made by both the sides. As pointed out by the ld. Advocate, since they decided to clear the CR coils in the domestic market they paid duty on HR coils used in the CR coils but in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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