1998 (3) TMI 461

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....fter referred to as the Appellant) against Order-in-Original No. 130/AC/MOD/98, dated 4-9-1998 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Bhopal (hereinafter referred to as the adjudicating authority). 2. Facts of the case is that the appellant is a manufacturer of electrical transformer falling under Chapter 85.04 of CETA, 1985 and ....

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....was fixed on 16-2-1999 which was attended by Shri Deepak Gupta, Director who reiterated the submissions already made in the appeal memo. He submitted a written resume containing the Trade Notice No. 30/98, dated 28-8-1998 which lays down that the Excise duty at an appropriate rate should be paid on manufactured items i.e. coils, transformer oil and any other components. It was his contention that ....