2010 (7) TMI 442

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....p; S/Shri J.P. Khaitan, Sr. Advocate and Partha Banerjee, Advocate, for the Appellant. Shri M.B. Bal, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two Appeals by the same Appellant involve common issues covering two different periods and, therefore, they are being disposed of by this common order. The matter is before the Tribunal for the second time. 2. Hea....

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....Thousand and Seventy Eight only) relating to the period September 1997 to March 1999 and denied credit amounting to Rs. 55,93,105/- (Rupees Fifty Five Lakhs Ninety Three Thousand One Hundred and Five only) and imposed penalties in the case dealt with in the Appeal No. EDM-487/05. He demanded duty of Rs. 12,08,892/- (Rupees Twelve Lakhs Eight Thousand Eight Hundred and Ninety Two Only) relating to ....

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....e so called intermediate products fall under. Therefore, there is no basis to come to a conclusion that Compounded Levy Scheme is attracted for the said intermediate products. Therefore he seeks setting aside the orders of the Commissioner. 5. Learned JDR reiterates the findings and reasoning of the Commissioner. He submits that the Appellants are having hot re-rolling mill and that the Commiss....

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....e that the intermediate products in red hot condition are not marketable especially in the absence of any evidence relied upon by the department contrary to such claim. The submissions of the learned Advocate that the emergence of so called intermediate products were in the process of manufacture of final products like fish plates, bearing plates etc. has not been controverted by any reliable evid....