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TMI Blog2016 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... st Order-in-Appeal No. SR/294/NGP/2010 dt. 20.9.2010 passed by Commissioner (Appeals) Central Excise and Customs, Nagpur wherein Learned Commissioner rejected the appeal of the appellant by upholding the Order-in-Original No. 27/2010/DEM/D-II dt.20.4.2010. 2. The fact of the case is that the appellant is engaged in the manufacture of Non-alloy Steel Wire, Alloy Steel Wire, Steel Wie Ropes etc. fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant before the Commissioner (Appeals) was rejected. Therefore, the appellant is before me. 3. None appeared on behalf of the appellant however they have filed the written submission and requested to decide the appeal on the basis of the same and submission made in the appeal memorandum. 4. On the other hand, Shri Sanjay Hasija, Learned Supdt. (A.R.) appearing on behalf of the Revenue reiterates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stress Relieving Furnace 8463 8417 5. MS Joist Beams 72165000 6,179 I-600 and S-152 were used in Stress Relieving Furnace Base Stand C-200 Channels were used in Overhead Travelling Crane Stress Relieving Furnace Overhead Travelling Crane 8417 8426 6. MS Square 72141090 2,179 Overhead Travelling Crane Overhead Travelling Crane 8426 Total 30,900 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced reliance on the following judgments: (i) Commr. of C.Ex. Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. -2020 (255) E.L.T. 481 (S.C.) (ii) India Cements Ltd. Vs. CESTAT, Chennai-2015 (321) E.L.T. 209 (Mad.) (iii) Commissioner of Central Excise, Raipur Vs. Hi-Tech Power & Steel Ltd.-2015 (315) E.L.T. 428 (Tri. Del.) (iv) LSR Speciality Oils Pvt. Ltd. Vs. Commissioner of C.Ex. Belapu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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