2005 (8) TMI 561

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..... Nair, JDR, for the Respondent. [Order]. - This appeal came up for admission under second proviso of Section 35B of Central Excise Act, 1944. After hearing both the sides, this appeal is ordered to be registered since connected appeal was already admitted by the registrar. 2. The issue involved in this appeal is that whether "Steel Shots" or capital items under Rule 57Q or otherwise....

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....nd only) under Rule 57U of Central Excise Rules, 1944, and also levied interest at the rate of 20% per annum under Section 11AA of Central Excise Act, 1944. 5. The Commissioner of Central Excise (Appeals), Mumbai also upheld the Order-in-Original and rejected the appeal filed by the assessee. Aggrieved by the same, the assessee is in appeal before this Tribunal. 6. I have heard bot....