2018 (11) TMI 1453

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.... Shri R.K. Mishra, DR for the Respondent ORDER Per Anil Choudhary: 1. The Appellant Company most respectfully submits as under:- That M/s R.P. Castings Private Limited, Behror, Rajasthan, (hereinafter called the Appellant) was engaged in the manufacture of Ingots. The duty was determined at Rs. 6,00,000/- per month u/s 3A (compounded levy) of the Central Excise Act read with Rule 96ZO of ....

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....r September 97 to March 98). 4. That the Appellant contested the SCN and submitted a reply, which was unsigned, and, therefore, no cognizance was taken by the Commissioner and the demand confirmed vide OIO dated 01.04.1999. 5. That the Order-in-Original was served after a long delay and therefore, the appeal filed before this Hon'ble Tribunal, was dismissed as time barred, in the earlier round. ....

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....97 to 31.03.1998 on completely frivolous grounds that (in order-in-original) observing that the Appellant has not disputed the duty for the period from 01.09.1997 to 31.03.1998,except for the period of closure of their factory due to disconnection of power supply from 02.09.1997 to 11.09.1997 (reproducing the reply of the Show Cause Notice by the Appellant which clearly shows tht the Appellant has....

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....ti Steel Rolling Mills Vs. CCE Manu/SC/1341/2015= 2015 (326) ELT 209 (SC), that neither the interest nor penalty are payable/imposable. 10. In view of the above, the appeal is prayed to be allowed with direction to the Department to refund the balance amount, which they are withholding for more than five years. 11. The Ld. AR have reiterated the impugned order. 12. Having considered the rival c....