2004 (2) TMI 449

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..... Ms. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee challenge is against a portion of the order passed by the Commissioner (Appeals) dated 21-8-2003 which has gone against the case put forward by the assessee. The assessees are engaged in the manufacture of transformers and switchgears. Since the size of ....

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....otices for the period March 1998 to January 2000. For the period February 2000 to June 2000 and July 2000 to March 2001 the demands were dropped. Appeals were filed by the assessee as well as the Revenue. Commissioner (Appeals) allowed the appeals filed by the assessee in respect of two show cause-cum-demand notices for the period from March 1998 to January 2000. Appeal filed by the Revenue in res....

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.... made applicable by the Commissioner for the reason that the customers made the payment to the assessee after 1-7-2000, he took the view that assessment has to be made with reference to the amended section. 5. We find that the Commissioner has erred in the above view. Excise duty is charged at the time of removal of the goods. The date of payment made by the buyer or customer is not releva....