2015 (11) TMI 771

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....r For the Petitioner : Mr. B.G.Chidananda Urs, CA For the Respondent : Mr. S. Teli, Dy. Commissioner (AR) ORDER Per : ARCHANA WADHWA Both the appeals are being disposed of by a common order as they arise out of same impugned order passed by the authorities below. 2. As per facts on records, the appellants are engaged in the manufacture of sponge iron falling under Chapter 72 of t....

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....ht and sold for a consideration and in such case shall be deemed to be marketable. As such, lower authorities by relying upon the said provisions as also to the Boards Circular No.904/24/09-CX dated 28.10.2009, confirmed the demands in the present cases. 3. Learned advocate appearing for the appellant draws my attention to the Honble Bombay High Court decision in the case of Rallis India Ltd.....

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....earned DR submits that the said decisions are not applicable to the facts of the present case inasmuch as the same are for the period prior to amendment in Section 2(d). As such, he supports the impugned orders. 5. After carefully considering the submissions made by both sides, I find that only difference in the facts of the present case and the decisions relied upon by the learned advocate is ....