2013 (2) TMI 492

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal filed by the Commissioner of Central Excise is directed against dropping of demands of duty and connected proposals raised in three show-cause notices issued to the respondent. On a perusal of the records, we find that the respondent was working under the compounded levy scheme for discharge of the duty liability on their products (CTD bars, MS rounds, TOR Steel etc.) during the period of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s order, the demands of duty and connected proposals which were raised against the assessee on the basis of the original ACP came to be dropped by the Commissioner vide the impugned order. 3. We are in full agreement with the findings recorded in paragraphs 9 & 10 of the impugned order which are reproduced below:     "9. As seen from the case records, it is evident that the said o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no such valid legal order, the demands raised based on the impugned order issued by the Commissioner cannot sustain. The demands are premature. Therefore, keeping in view of the Hon'ble CESTAT's order, I hold that the demands raised in the above three show cause notices are not (sic) sustainable and are to be dropped." 4. In the result, this appeal of the department gets dismissed.
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X