2003 (9) TMI 655

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....he Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Venkateswara Steels P. Ltd. have filed this appeal being aggrieved with the Order-in-Appeal No. 441/2002 dated 5-8-2002 passed by the Commissioner (Appeals). 2. Shri R. Chibber, learned Advocate, submitted that the Appellants manufacture bars and rods; that system of payme....

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....rther, submitted that in the month of August, they had paid the duty under the compounding scheme; that during the period when the duty was being paid under the compounding scheme, waste and scrap was entitled for exemption from duty; that accordingly Department can not ask them to pay duty on waste and scrap; that C.E. duty is payable on the specified goods @ Rs. 150/- per metric tonne in terms o....

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.... on which duty is paid under Section 3A of the Act. Regarding availability of Notification No. 50/97-C.E., the learned Senior Departmental Representative submitted that benefit of duty @ Rs. 150/- PMT is available only if the goods are manufactured in a hot re-rolling mill in which the nominal diameter on the last stand does not exceed 200 millimetres; that the Appellants have not brought on recor....

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....is not available. 5. As far as products falling under sub-heading 7214.90 are concerned, we observe that both the Appellants and the Revenue have not disputed that the duty of excise as per rate prescribed in Notification No. 50/97 as amended by 57/97-C.E. is payable by the Appellants. There is dispute about the rate of duty - Rs. 150/- PMT as claimed by the Appellants or Rs. 300/- PMT as ....