2003 (7) TMI 548

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....the Appellant. Shri Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal is taken up for disposal with consent after waiving deposit. 2. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the liability to duty as determined by the Additional Commissioner's order on quantities of N-Hexane and derived cixon which he finds....

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....y-product. He next contends since the duty has been discharged by the IPCL there is no question of payment against having to pay duty. He cites the decision of Suvarna Fibrotech (P) Ltd. v. CCE - 2000 (120) E.L.T. 141 and Hitech Diecast Pvt. Ltd. v. CCE, Coimbatore - 2003 (159) E.L.T. 599 (T) = 2003 (55) RLT 691. The notice issued by the Superintendent is without jurisdiction as it invokes the pro....

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.... does not appear to us to be relevant. Rule 7 of the Central Excise Rules requires payment of duty by the manufacturer. This point does not appear to have been raised that the two decision Counsel for the applicant cites. It proceeds on the basis that 57F was not substance available and had been relying only on procedural infraction or failure. In this case, the objection cause deeper that procedu....