2004 (6) TMI 528

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....llant. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - There is a demand of Rs. 2,12,089/- on the appellants for the period 1-3-1986 to 12-11-1986. A small part of this demand (Rs. 54,330/-) is on crushed lime stone. It is submitted by the ld. Counsel for the appellants that this Tribunal held in the case of SAIL v. Collector, reported in 1991 (54) E....

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....that the raw meal/slurry was exempted from payment of Central Excise duty under Notification No. 447/86-C.E., dated 13-11-1986. Ld. Counsel, therefore, pleads strong prima facie case in relation to the entire demand of duty. 2. Ld. DR has cited the Supreme Court's judgment in Jaiprakash Industries Ltd. v. Commissioner of Central Excise, Chandigarh reported in 2002 (146) E.L.T. 481 (S.C.), ....