2001 (5) TMI 563

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....B.C. Devnath, Consultant, for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Briefly stated the facts of the case are as under :- 1.1 The appellants during the relevant period were paying full rate of duty whereas they were entitled to the benefit of exemption of Notification 175/86-C.E. and were required to pay concession....

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....sue the show-cause notice under the provisions of Section 11A for the recovery, if any. Thereafter, the appellants were issued show-cause notice on 29-9-1997 proposing recovery of the said credit which was taken by the appellants in terms of Superintendent's direction, under the provisions of Section 11D. The said notice culminated into the order passed by the Additional Commissioner, confirming t....