2018 (9) TMI 560

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....Deputy Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The appellant are engaged in the manufacture of various Rolled products i.e. Bars, Rods etc. of iron and steel, falling under Chapter No. 72 of the schedule to the Central Excise Tariff Act, 1985. The appellant used raw material out of ship breaking falling under Chapter No. 72.30 and 73.27 of Central Excise Tariff Act, 19....

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....ailed by the appellant during the period 01.04.1993 to 28.02.1994, which includable in aggregate value of Rs. One Crore and after inclusion of the same, the value exceeds to Rs. One Crore, therefore, during the period from 01.04.1994 the appellant was not eligible for SSI exemption Notification No. 01/1993-CE. The show cause notice was issued which was culminated into adjudication order whereby de....

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....nal in the case of CCE, Bhavnagar vs. Ahmedabad Rolling Mills Pvt. Limited - 2008 (225) ELT 273 (Tri. Ahmd.). 4. On careful consideration of the submissions made by ld. AR and perusal of the record, we find that it is recorded in the order-in-original that for the period 01.04.1993 to 28.02.1994, two show cause notices dated 22.11.1993 and 06.05.1994 were issued proposing denial of exemption No....