2003 (1) TMI 628

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.... Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. Heard both sides. The appellants are engaged in the manufacture of M.S. Ingots and were discharging duty under the provisions of Compounded Levy Scheme under Section 3A of Central Excise Act....

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....reas in the present impugned order, the Commissioner had taken into consideration the effective coil height as 126 cms and the dia to 96 cms which was higher than the earlier verification done at the relevant time. 3. From the record we find that the Commissioner directed the officers of Revenue to verify the parameters of the furnace and the officers of Excise Department visited the facto....