2006 (8) TMI 502

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....for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide Order-in-Original dated 28-1-99 the Assistant Commissioner of Central Excise confirmed the demand of duty of Rs. 2,63,49,261.65. However the demand of Rs. 1,62,20,468.15 was dropped by him. In respect of confirmed demand of duty, the appellants filed a declaration before the designated authority for settlement of the dues....

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....s appeal as not maintainable. Hence, the present appeal by the Revenue. 3. After hearing both sides, we find that in terms of the provisions of Section 92 of the Finance Act, 1998, the appellate authority is not to proceed in certain cases, where the issue relating to the disputed chargeable expenditure, etc. had been settled under Section 90 by the designated authority. However, proviso to ....