2008 (2) TMI 42

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....g manufactured by the appellant under chapter heading 84.37 which in turn is exempted from the payment of excise duty vide exemption Notification No.56/95-CE dated 16.3.1995.  2. A show cause notice dated 27th September, 1996 was issued to the assessee alleging that the assessee first manufactures C.I.castings which are later on captively consumed for producing the C.I.Chilled Rolls; that ....

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.... the market are capable of being sold in the market." 5. Assessee, being aggrieved, filed appeal before the appellate authority.  Appellate authority in its order dated 20th February, 2001 reiterated the finding recorded by the adjudicating authority and held that: "I also observe that the appellants in para 3.1 of their grounds of appeal have stated that these castings were sold to the....