2006 (3) TMI 662

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....kar, Advocate, for the Appellant. Shri A. Poyarekar, JDR, for the Respondent. [Order]. -  Heard both sides. The lower appellate authority has passed the impugned order-in-appeal holding the original authority's action of appropriating duty and interest due from the appellants from the rebate amount payable to them. While doing so, he has observed as follows : - "I have carefully g....

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....by the appellant challenging the legality and validity of DD-2 was dismissed by the High Court. Even after such dismissal the appellants are coming forward with the contention that the demand was not raised under proper show cause notices and was not confirmed under show cause notice and therefore it is illegal and invalid. Admittedly, the differential duty was payable and they paid Rs. 7 lakhs ou....

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....;  IOCL v. CCE, Vadodara - 2003 (157) E.L.T. 344 (Tri.- Del.) (ii)    UOI & Ors. v. Madhumilan Syntex Pvt. Ltd. - 1988 (35) E.L.T. 349 (S.C.) (iii)   Metal Forgings v. UOI - 2002 (146) E.L.T. 241 (S.C.) (iv)   Shalimar Rubber Industries v. CCE, Cochin - 2002 (146) E.L.T. 248 (S.C.) 3. I find that the lower appellate authority has dealt with ....