2018 (4) TMI 1449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate for the Respondent Per: Justice (Dr.) Satish Chandra:  The present appeal is filed by the department against the Order-in-Appeal No. BHO-EXCUS-002-APP-360-17-18 dated 30.10.2017. Period of dispute is February, 2011 to November, 2015.  2. Brief facts of the case are that the appellants are engaged in the manufacture of sponge iron, pig iron and steel items which attracts Cent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and gone through the material available on record.  5. After hearing both the parties and on perusal of the material available on record, it appears that the issue has came up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. CC&CE, Raipur [2016 (341) ELT 372 (Tri-Del)] where it was observed that - 12. We have gone through the judgment of the Hon'ble High Court of Allah....