2007 (4) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the orders of the Commissioner (Appeals) made on 25-11-2004, setting aside the orders-in-original by which the demands of the excess credits of Rs. 2,38,894/- and Rs. 7,17,812/- were confirmed in the two cases against the respondent under Rule 57-I of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944 and penalties of Rs. 10,000/- and Rs. 20,000/- were imposed in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmed and penalties imposed. 3. The Commissioner (Appeals) came to a finding that the process of manufacture of steel tubes involved the receipt of steel strips/sheets/skelps which were uncoiled, slit and cut to required uniform width all along the length. As the slit strips were obtained in the intermediate process, they had been declared as strips in the classification declaration, and were en....