2000 (7) TMI 716

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.... SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against order-in-appeal dated 21-7-99 passed by the Commissioner of Central Excise (Appeals). 2. In the impugned order the 'Furnace Oil' manufactured by the appellants was held to be classified under Heading 2707.90 of the Central Excise Tariff Act. The ld. counsel appeared on beha....

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....e first show cause notice was issued on 4-4-96 whereas the Assistant Commissioner wrote to the SAIL on 8-4-96 seeking clarification in respect of the inputs supplied by the SAIL to the appellants. Ld. Counsel submits that this information given by the SAIL is not a part of show cause notice and is not a relied upon document. He further submits that after passing an adjudicating order the appellant....

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....ice and adjudicating authority had not supplied the same to the appellant. The appellants obtained this letter only after the adjudication order was passed and they also sought some clarification from the SAIL in respect of inputs and same was produced from the Commissioner (Appeals). This clarification was not taken into consideration by the ld. Commissioner. 5. The appellants want the cl....