2003 (7) TMI 432

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....H.C. Verma, JDR, for the Respondent. [Order]. -  In this appeal, the appellants have challenged the validity of the impugned Order-in-Appeal dated 8-10-2002 vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the A.C. who confirmed the duty demand of Rs. 99,155/- with interest against the appellants. 2. The learned Counsel has contended that without issui....

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.... raised and as such, was not required to be challenged, is wholly misconceived. That was an appealable order vide which the facility provided to the appellants for making duty payment at fortnightly interval, was taken away from them by the A.C. Therefore, the appellants were required to challenge that order. That order having been not challenged is binding on the appellants. In pursuance of that ....