2013 (2) TMI 541

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....r (AR) Per: S.S. Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). The brief facts of the case are that the appellant are engaged in processing of fabrics and was paying duty under the Hot Air Stenter Independent textile Processors Annual Capacity Determination Rules, 1998. Revenue assessed the duty after taking int....

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.... as under:     "12. In so far as the present case is concerned, as indicated above, though the appellant did not challenge the correctness of the order dated 12th July, 1999 in independent and substantive proceedings, in response to the show-cause notice, the appellant did raise objection to the correctness thereof. In our considered view, by the time the matter reached to the Tr....