2003 (4) TMI 457

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..... [Order]. -  On hearing both sides on the stay application, it appeared that on point of law; the appeal itself could be taken up for disposal. Both sides agreeing this was done. 2. The appellant purchased aluminium ingots from traders and claimed deemed credit thereupon in terms of an order issued by the Government in terms of Rule 57G(2) of the Central Excise Rules, 1944. 3. ....

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....t manufacturer could be said to be made without the goods having suffered any duty. 5. As regards the other two suppliers, the Joint Commissioner mentioned in his order that the department had made certain enquiries and had ascertained facts. On this basis he confirmed the duty against the appellants and also imposed a penalty. 6. Before the Commissioner (Appeals), the grievance was ma....