9911796707
TMI Blog2017 (3) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... esh, Advocates, for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.134-CE/MRT/II/2007 dated 29/06/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. The brief facts of the case are that the appellants were manufacturers of Trimmed and Untrimmed Sheets and Circles of Bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Trimmed goods, untrimmed goods should attract duty @Rs.2500/- per MT. Through the said show cause notice, the appellants were called upon to show cause as to why duty on Untrimmed Sheets & Circles falling under Chapter Heading No.74.09 during the period from January, 1997 to February, 1997 should not be demanded and recovered from them under Section 11A of Central Excise Act, 1944. The show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through his impugned Order-in-Appeal dated 29.06.2007 has held as follows :- "From a bare perusal of the extract of the decision of Hon'ble Tribunal in case of Overseas Trading Corporation (supra), it is amply manifest that the ratio of Case Law of M/s Lohia Sheet Products (Tribunal's Final Order No.640-641/99C dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel for appellant has contested the findings of learned Commissioner (Appeals) and pointed out that on the similar facts two show cause notices were issued, first was dated 20.06.1997 covering a period from 01.04.1995 to December, 1996 the said show cause notice was adjudicated by Additional Commissioner who had confirmed the duty and imposed penalty through Order-in-Original dated 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing considered the rival contentions and on perusal of records, we find that said show cause notice dated 26.06.1997 has not quantified the demand raised. It has mentioned that the quantification would be done at the stage of adjudication. As the demand was not quantified through the show cause notice such show cause notice is not sustainable. There has been total failure of framing of charges. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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