2002 (4) TMI 411

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....el Rolling Mills in February, 1995 on lease. The lessor, M/s. Ludhiana Steels Ltd. were themselves registered with the Central Excise Department for the manufacture of excisable goods, namely iron & steel products falling under Chapter 72. Prior to February, 1995, the duty was being paid at full rates by them on the clearances of their goods, as their clearances of all excisable goods had exceeded Rs. 3 crores during the preceding financial year. M/s. Bharat Steel Rolling Mills after taking over the unit manufacturing of oxygen gas in February, 1995 (financial year 1994-95), started clearing the gas at 'NIL' rate of duty claiming the exemptions under Notfn. No. 1/93-C.E., dated 28-2-1993. The Excise Authorities however felt that SSI exempti....

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....on-II, Ludhiana in a separate Order dated 4-1-1999 confirmed a duty of Rs. 38,970/- and further imposed a penalty of Rs. 20,000/- on the party for the clearance effected in March, 1996. 3. The party filed appeals against the above orders but the same are rejected by Commissioner (Appeals), Chandigarh vide his common order dated 26-9-2000. The present appeals are against the impugned order of Commissioner (Appeals). The appellants have also sought to adduce some additional evidence by way of a miscellaneous petition, which is also taken up for disposal along with the appeals. We have heard Shri K.K. Anand, Advocate for the appellants and Shri M.D. Singh, SDR for the respondents and carefully considered the submissions made by them. As ....