2009 (7) TMI 1063

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This is an appeal against the order of the Commissioner (Appeals) No. dated setting aside the demand of duty of Rs. 30,645/- and a penalty of equal amount imposed by the original authority. 2. Heard the learned SDR. The respondents has made a request that the appeal may be decided on merits. 3. The respondent is manufacturing and clearing non-alloy steel product and paying central excise du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....steel. Further, no evidence has been brought on record by the revenue to counter the contention of the appellants that their Mill was not capable of rolling of alloy steel also. Merely, on the basis of one invoice it is difficult to entertain and upheld the view that the appellants were also manufacturing rolled product from alloy steel. As such, this demand for recovery of duty under Section 3 of....