2003 (3) TMI 518

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.... for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per: S.S Kang, Member (J)]. - All the three appeals are filed against the same impugned order, therefore, the appeals are being taken together. 2. Brief facts of the case are that appellants are engaged in the manufacture of excisable goods and were availing the benefit of Notification No. 58/97-C.E., dated 30....

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....e following firms : (1)     M/s. Baba Balak Nath Steel Pvt. Ltd. (2)     M/ s. Devta Iron and Steel Rolling Mills (3)     M/s. Dhiman Industries (4)     M/s. Guru Arjan Iron and Steel Rolling Mills (5)     M/s. Quality Steel. 5. The contention of the appellants is that the abo....

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....f the notification. 6. In the appeal filed by the Revenue, the contention of the respondents is that M/s. S.A. Industries has taken deemed credit on the basis of invoices issued by M/s. Quality Steel and on verification it was found that M/s. Quality Steel has not discharged their liabilities as determined by the Commissioner (Appeals). 7. In these appeals, the issue is whether the....