2005 (3) TMI 334

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... required to pre-deposit duty amount of Rs. 15,05,94,359/- and penalty of Rs. 2 crores. The appellants are manufacturers of Hot-Rolled Coils. During the course of manufacture, Corex Gas comes into existence, which is also sold. However, it is classified under CH 27.05 at Nil rate of duty. It is the contention of the Revenue that as Corex Gas does not suffer duty, the appellants are required to pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CCE, Madurai v. Dharani Sugars & Chemicals - 2002 (102) ECR 590 (Tribunal) (d)        Dalmia Magnesite Corpn. & Anr. v. CCE, Coimbatore - 2003 (107) ECR 298 (Tribunal) (e)        Rudra Bilas Kisan Sahakari Chini Mill Ltd. v. CCE, Meerut - 2000 (121) E.L.T. 119 (Tri.) (f)         Aarti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and they have not suppressed any facts. They have also pleaded on merits. Revenue has recorded all these points. However, the Commissioner has not adverted to the citations referred to by the appellants to the fact of remand of their own case to original authority for de novo consideration on this point. 3. Heard learned SDR who reiterated the departmental view. 4. On a careful consideration, w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X