2011 (2) TMI 23

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....estos fibre as main raw materials. They commenced manufacture of upgraded technology products wherein 25% or more of fly ash was used w.e.f. 20.1.92 and they also continued to manufacture the products without fly ash until 17.10.92, when they stopped manufacture of products made traditionally, namely without using fly ash. They filed classification lists claiming benefit of exemption from duty in terms of Notification No.60/91 for the upgraded technology products the classification lists w.e.f. 30.12.91 and 23.9.92 were approved on 18.12.92 extending the benefit of the notification. Pricelists claiming exemption were also approved wherein duty amount was indicated as NIL, while, on the other hand, in the case of products on which duty was p....

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.... law. Accordingly, the appeals are dismissed as withdrawn.   The above order was reported as 2002 (141) ELT A285 (SC).   2. Fresh personal hearing was fixed by the apex court after the Supreme Court s order supra and the assessees appeared and made submissions and also filed written submissions. The impugned order was passed by the Commissioner on 7.7.2004 rejecting the stand of the assessees and confirming the total demand of Rs.24,62,40,909/-. The assessees had challenged the above order on merits while Revenue has challenged this order on the ground that since 10 SCNs forming part of the subject matter of the impugned order were quashed by the Hon ble High Court, no notice survives for adjudication. 3. We have heard bo....