1998 (5) TMI 240

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....i P.D. Lele, General Manager (Coordn.), for the Respondent. [Order per : K.S. Venkataramani, Vice President]. -  The Respondents are engaged in manufacture of iron and steel products under Chapter 72 of the Central Excise Tariff Act. They filed a declaration on 18-3-1986 for availing of Modvat credit on their own input waste and scrap of steel falling under Heading 7203.20 CETA. They al....

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....nd in the de novo proceedings as per the remand order the jurisdictional Assistant Commissioner again confirmed the demand by an order passed on 23-3-1991. This order of the Assistant Commissioner was also challenged in the appeal which resulted in the impugned order of the Commissioner of Central Excise (Appeals), Indore who allowed the appeal of the Respondents and held that the Respondents was ....

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....e Respondents. 4. Shri Lele, General Manager (Coordination of the Respondent submitted that the grounds raised by the department are totally different from the charge in the show cause notice and hence not permissible. We find lot of force in the submission of the Respondents and perusal of the show cause notice also shows that charge therein was regarding inadmissibility of the deemed cre....