2008 (3) TMI 520

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....n the adjudication order, serial Nos. 1 to 5 and serial Nos. 8 to 9 were already adjudicated by the Adjudicating Authority. In respect of show cause notices at Sl. Nos. 1 to 5, the Commissioner (Appeals) allowed the appeals filed by the appellant and demand was set aside and matter was not taken up further by the Revenue. In respect of show cause notices 8 and 9, the matter went up to Hon'ble Supreme Court, whereby the order passed by the Commissioner (Appeals), setting aside the demand, as upheld by the Tribunal, was upheld. In respect of show cause notices at serial Nos. 19 and 20, the contention is that in respect of issue of classification, the matter went up to the Hon'ble Supreme Court and Hon'ble Supreme Court upheld the order passed....

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.... the Adjudicating Authority decide the 22 show cause notices. The table is reproduced below :- S. No. Show cause notice No. & Date Issued Period Amount Cess 1. 154-GZB-11/96 Dated 9-10-96 Diff. duty on the alleged claim of clearance of side sitting/cutting as H.R. Coils April '96 to June '96 1,823,415 - 2. 186-GZB-11/96 Dated 26-12-90 -do- July '96 to Oct '96 1,490,559 - 3. 23-GZB-II/97 Dated 01.04.97 -do- Nov. '96 96,172 - 4. 40-GZB-II/97 Dated 25-6-97 -do- Dec.'96 to Jan. '97 228,887 - 5. C.No.20-DEMDN/BSSL/SBD/VI/97/1099 Dated 11-8-97 -do- Feb. '97 to May '97 1,379,315 - 6. 78-GZB-II/97 Dat....

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....M/GZB/ 06 Dated 8-5-06 -do- April '05 to Jan. '06 7,975,755 159 517     TOTAL   64,201,067 217 832 4. We find that in respect of the show cause notices mentioned at serial Nos. 1 to 5, the same were already adjudicated and the demands are already set aside by the Commissioner (Appeals) vide Order-in-Appeal No. 319/98, dated 19-5-98. The Revenue had not filed any appeals against these orders. As demands were already set aside, therefore, the present demands are not sustainable. 5. In respect of show cause notices at Serial Nos. 8 & 9, the demands confirmed were already set aside by the Commissioner (Appeals) and the order passed by Commissioner (Appeals) were upheld by the Tribunal v....

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.... Commissioner (Appeals) held as under :- 'The present appeal has been filed by M/s. Bhushan Steel & Strips Ltd., against the Order-in-Original No. 164/96, dated 16-7-96 passed by the Assistant Commissioner of Central Excise. Appellants were given two chances of personal hearing on 10-12-96 and again on 29-4-97 but they did not avail the opportunity. Hence the appeal is being taken up on merit. The issue involved is reversal of Modvat credit on inputs not utilized in the final products. Appellants were producing CR Coils and sheets falling under Chapter 72 and for that they were using HR Coils and sheets. During the process of manufacture lot of slittings and of-cuts were taking place which were disposed of as "waste" on payment of ....