2004 (1) TMI 721

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..... a, JDR For Respondents: V.S. Sejpal, Consultant ORDER K.D. Mankar, J. 1. The instant appeal is filed by the revenue against the impugned order-in-appeal passed by the learned Commissioner (Appeals). 2. The respondents are the manufacturers of paper insulated copper/aluminium strips falling under heading No. 85.44 of the Central Excise Tariff Act, 1985. Copper bars/rods, aluminium bars/rods an .....

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..... ntained in Rule 57C of the Central Excise Rules 1944. Therefore, the respondents were asked to reverse the said credit. The demand of ₹ 9,02,455/- was dropped by the adjudicating authority on the ground of limitation. The Commissioner (Appeals) rejected the revenue's appeal challenging the said order-in-original. Hence the instant appeal from the revenue. 3. Heard both sides. 4. In thi .....

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