2017 (10) TMI 1412

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....n, Member (T) Shri Z.U. Alvi, Advocate, for the Appellant. Shri S.K. Bansal, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - Present appeals have been filed against order-in-original dated 29-8-2016 of Commissioner, Jaipur. The period of dispute is from June, 2013 to July, 2015. 2. Brief facts of the case are that the appellants are engaged in p....

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....not make the final product iron ore concentrate. Reliance was placed on the Board Circular dated 17-2-2012 and the Hon'ble Apex Court decision in Steel Authority of India Ltd. - 2012 (283) E.L.T. A112 (S.C.) and other decided cases. 4. The Learned AR reiterated the findings of the lower authorities. He said that the impugned order examined HSN Note 2 and 4 of Chapter 26 of the Tariff and a....