2013 (8) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed by Commissioner Central Excise, Raipur against the Order in Appeal No. 244/RPR-I/2010 dated 15.09.2010 passed by Commissioner Central Excise (Appeal), Raipur, 2. M/s Ramesh Steel Industries. (hereinafter referred to as respondents) are engaged in manufacture of CTD Bar, MS Angle, MS Channel, MS Round, MS Square etc., classifiable under chapter 72 of the Central Excise Tariff Act' 1985. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty vide Order in Original No. 23/ADJ/AC/2010 dated 25.03.2010 who confirmed the duty of Rs. 2,38,519/- and along with interest under Section 11AB of the Central Excise Act, 1944. The respondent challenged the Order in Original before the Commissioner Central Excise (Appeal) who vide the impugned order has allowed their appeal on merit as well as time bar after setting aside the Order in Original. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Show Cause Notice 30.09.2008 was confirmed against them by the Department and matter came to this Tribunal in Revenue appeal. Revenue appeal was dismissed by Tribunal vide No. 894/2011 SM(BR) dated 30.11.2011. 5. After hearing both sides, I find that the Show Cause Notice was issued to the respondent in an earlier case and in that case also the Commissioner (Appeal) has decided the appeal in fa....