2007 (1) TMI 370

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....or the Respondent. [Order per : Justice R.K. Abichandani, President]. - No one appears for the appellant. Despite the direction of the Hon'ble High Court of Madhya Pradesh given on 9-3-2006 in the proceeding filed by the appellant requiring the party to appear before the Tribunal on 3-6-2006. It appears from the record that the appellant did not appear when the matter was on Board on 17-6-20....

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.... of duty under the compounded levy scheme for aluminium circles manufactured by the appellants during the period from 1-6-97 to 26-11-97. The compounded levy scheme in respect of aluminium circles came to be introduced from 1-6-97 under the Notification No. 33/97 dated 30-5-97 which extended the scope of the compounded levy scheme by amending the Notification No. 109/04-CE dated 13-5-94. The rate ....

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....n the diameter of the circles or length of the roller. 4. From the Board's clarification dated 28-11-97 a copy of which is on record, it appears that the doubts which were raised as to whether the sizes mentioned were those of aluminium circles or of the rolling mills installed in , the units manufacturing such circles, were resolved by clarifying that the maximum diameter of the circles t....