1996 (11) TMI 184

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....aron, JDR, for the Respondent. [Order]. - The above appeal arises out of the order of the Collector of Central Excise (Appeals) upholding the order passed by the Assistant Collector of Central Excise, Lucknow who has confirmed a duty demand of Rs. 37479/- from the appellants herein. The amount confirmed represents deemed credit wrongly availed by the appellants on steel plates which are not ....

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....ument describing thickness of the goods as 5 mm. 3. Learned DR, Shri Ram Sharan submits that there is nothing to bear out the contention of the appellants that what they received was actually sheets even though described as plates and in this connection, he refers to the entry of these inputs in the RG 23A Part I register as plates and he submits that the documents describing the goods hav....