2017 (11) TMI 1613

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.... Sh. M.R. Sharma, DR For The Respondent ORDER: (Dr.) Satish Chandra : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. BSP/EXCUS/COM/000/030/2016 dated 30.11.2016 passed by the Commissioner of Customs & Central Excise, Bilaspur. The period in dispute is July to October, 2010. 2. The brief facts of the case are that, during the period under cons....

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....ants and Shri M.R. Sharma, learned DR for the Department. 4. Shri Rahul Tangri, learned counsel, at the strength of the written submissions and duly assisted by Shri Amit Jain, learned counsel,, submits that the shale rejects were never removed from the mines as it has no marketability. It is the submission of the learned counsel that whenever plate i.e. SIM in the mines is changed, only then s....