2010 (9) TMI 312

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....a, SDR, for the Appellant. Shri G.N. Srivastava, for the Respondent. [Order]. - After hearing both sides, the application for condonation of delay of one week only in filing the appeal by the Department is condoned. 2. With the consent of both sides, the appeal itself is taken up for final hearing. 3. The respondent is a manufacturer of Non-Alloy Steel/Tube or Pipe Fitting of Non-alloy steel....

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....d Authorized Representative of the company strongly supports the order of the Commissioner (Appeals). He submits that they used the CBFS as supplement by mixing with furnace oil. This was one time experiment by them. The use of the material is not in dispute. The denial of credit by the original authority was not warranted. He seeks upholding the order of the Commissioner (Appeals). 6. I hav....