2006 (12) TMI 413

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...., for the Respondent. [Order]. - Both these appeals arise from OIO No. 137 & 138/05 dated 30-6-2005 confirming demands in terms of Section 3A of Central Excise Act read with Rule 96ZP(3) of Central Excise Rules 1944. The monthly duty liability was fixed at Rs. 2,13,000/- as per the Annual Capacity Determination Order No. IV/l6-51-97 C.X dated....-9-1997 as for the month of February and March....

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....milar orders has been passed by this bench in the case of Bannary Amman Steels and Others by Final Order No. 1620-1627/06, dated 3-10-2006. He submits that the revenue cannot take a plea that the demands pertain to a period prior to deletion of Section 3A of the Act and as the saving clause has been deleted subsequently, the demands pertaining to earlier periods could be confirmed. He submits that....

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....ideration. He submits that Mitra Steels cited supra dealt with a question of show cause notice having been issued before the assessments were finalized. Hence, the issue of show cause notice was held to be not sustainable in view of deletion of Section 3A of the CE Act. 3. On a careful consideration, I notice that all these pleas have been dealt with in the cited cases. It has been clearly....