2004 (1) TMI 721

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.... For Appellant: Bidhan Chandra, JDR For Respondents: V.S. Sejpal, Consultant ORDER K.D. Mankar, J. 1. The instant appeal is filed by the revenue against the impugned order-in-appeal passed by the learned Commissioner (Appeals). 2. The respondents are the manufacturers of paper insulated copper/aluminium strips falling under heading No. 85.44 of the Central Excise Tariff Act, 1985. C....

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....permitted in terms of the provisions contained in Rule 57C of the Central Excise Rules 1944. Therefore, the respondents were asked to reverse the said credit. The demand of Rs. 9,02,455/- was dropped by the adjudicating authority on the ground of limitation. The Commissioner (Appeals) rejected the revenue's appeal challenging the said order-in-original. Hence the instant appeal from the revenu....