2001 (8) TMI 550

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....Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This stay application arises out of Appeal No. E/843/2001/NB/DB which has been preferred by the appellants against the impugned Order-in-Appeal dt. 29-12-2000 vide which the Commissioner (Appeals) had affirmed the order of the Joint Commissioner dt. 31-5-99 who confirmed the duty demand of Rs. 1,05,561/- ....

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....ad been rightly denied to the appellants, as they did not even had the facility of hot rolling, during the relevant period, as admitted by them before the Commissioner and that they only subjected imported H.R. steel coil to cold rolling for reduction in the gauge thickness in order to make steel tubes therefrom; and such steel tubes being C.R. tubes were chargeable to duty at the rate applicable ....

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....ommissioner. Moreover, the question as to whether the appellants were entitled to the benefit of notification in question referred to above or not has to be determined while hearing their appeal on merits. In our view, prima facie the impugned order of the Commissioner (Appeals), does not suffer any legal infirmity for not allowing the benefit of the notification in question to them. Therefore, no....