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2009 (3) TMI 907

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....r the Respondent. ORDER This appeal has been filed against Order-in-original No. 19/2006-Commr. dated 31-10-2006 passed by the Commissioner of Customs and Central Excise, Hyderabad. 2. We heard both sides. 3. The appellants are engaged in the manufacture of tensile steel strappings and steel seal. They were clearing tensile steel strappings without payment of duty on the ground that no....

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....he following submissions were made. (i) The appellants purchased duty paid cold rolled steel strips for manufacturing tensile steel strappings. They purchased a total quantity of 2181.269 MTs of the cold rolled steel strips under the cover of 412 gate passes involving total duty of Rs. 28,66,933/-. It was stated that out of the above quantity, a small percentage was consumed for the manufacture....