2005 (11) TMI 403

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....hri Ganesh Havanur, SDR, for the Respondent. [Order]. -  The appellants are challenging the confirmation of demand by the Order-in-Appeal No. 77/2005 (H-IV) CE, dated 20-6-2005. The appellants are denying the contention of the Department that they had not filed any declaration for determination of ACP for the year 98-99. They contended that they had filed an application before the Super....

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....n verification of the letter, I notice that they had given only an intimation. Moreover, the order was required to be passed within one month i.e. in April, 1998 itself but the order has been passed on October, 1998. In terms of the Apex Court judgment rendered in the case of U.O.I. v. Supreme Steels and General Mills [2001 (133) E.L.T. 513 (S.C.)] the determination of ACP was required to be done ....