2017 (4) TMI 148

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....Shri P Gupta, Advocate For Respondent : Shri N Satwani, Authorised Representative ORDER Per Dr D.M. Misra This appeal is filed against OIA-22/2007-AHD-III-CE/DK/COMR-A- dt 28/02/2007 passed by the Commissioner of Central Excise (Appeals) -AHMEDABAD-III. 2. Briefly stated the facts of the case are that the appellant was manufacturing Re-rolled Products of Non-alloy Steel falling unde....

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....as per the formula prescribed at Rule (3) of the said 1997 Rules. Show cause notices were issued for recovery of the total duty of Rs. 2,43,186/- short paid for the period April 1998 to March 1999. The said demand notices were confirmed with interest. Aggrieved by the said order, they filed an appeal before the Ld Commissioner (Appeals) who vide order dt 20.1.2005 set aside the Order of the adjudi....

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.... said order, the appellant filed an appeal before the Ld Commissioner (Appeal), who in turn rejected their appeal. Hence, the present Appeal. 3. The Ld Advocate for the appellant submits that in the impugned order, the Ld. Commissioner(Appeals) finding that the order is applicable to the year 1998-99, and could not be applied to the period 1999-2000 particularly, when no appeal has been field a....

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....ary of the judgment of the Hon ble Supreme Court in the case of CCE,Chandigarh Vs.Doaba Steel Rolling Mills Ltd. 2011-TIOL-59-SC-CX. Also the issue has been examined by the Hon ble Supreme Court recently in the case of Commissioner of Central Excise M/s Bhuwalka Steel Industries Ltd and others, vs UOI and others 2017.TIOL.134.SC.CX. It is his contention that since the Order of the Ld. Commissioner....