2001 (1) TMI 394

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....nts. Shri Mewa Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - These four appeals are filed by the appellants agitating against confirmation or various demands of duty. Duty amounting to Rs. 37,59,775.00 has been confirmed on the ground that there was discrepancy in cold rolled strips cleared on payment of duty and that recorded in the diary. Duty amounting to Rs.....

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.... hot rolled strips under the Modvat scheme. They were paying duty on cold rolled strips presuming that conversion of hot rolled strips into cold rolled strips amounts to manufacture. 2. Arguing the case for the appellants, Shri R. Swaminathan, the ld. Consultant submits that the Hon'ble Supreme Court in the case of CCE, Chandigarh v. Steel Strips Ltd. reported in 1995 (77) E.L.T. 248 ruled....

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....the appellants before the lower authorities. He submits that even today the appellants are paying duty on cold rolled steel strips after taking Modvat credit on hot rolled steel strips. The ld. SDR submits that since this point was not raised nor was the decision of the Apex Court brought to the notice of the authorities below, the papers may be sent back to them for examining the case in the ligh....