TaxTMI 
TaxTMI 
2011 (2) TMI 23
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....Advocate, Shri T.H.Rao, SDR Per Jyoti Balasundaram The assessees herein are engaged in the manufacture of asbestos cement products falling under Chapter Heading 68.04 of the First Schedule to the CETA 85. They were paying duty on the above products which were manufactured using cement and asbestos fibre as main raw materials. They commenced manufacture of upgraded technology produc....
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....laimed as deduction. Monthly RT-12 Returns were also assessed finally. Rule 52A invoices raised from the factory clearly indicated that the upgraded technology products were exempt from payment of duty. Invoices raised from the depots indicated only the consolidated price, not showing any amount as representing excise duty. Ten show-cause notices were issued by the Superintendent of Central Excis....
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....e applications filed for withdrawal of appeals are allowed with liberty to the appellants to take such steps as may be available to them in accordance with 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 Accordingly, the appeals are dismissed as withdrawn.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 ap....
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.... they were non est and could not have been adjudicated upon, under Section 11D(3). 4. We find that in para-24 of the Hon ble High Court s order cited supra, the impugned proceedings issued in the nature of demand-cum-show cause notices have been held to be totally without jurisdiction and therefore quashed. The court has held that by doing so, the liability created under Section 11D does not get ....