2002 (5) TMI 75

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.... Kumar, Member (J)   [Order per : Justice K.K. Usha, President]. - The appellant is a manufacturer of iron and steel products. The challenge is against the order passed by the Commissioner of Central Excise, Bolpur, confirming demand of duty of Rs. 1,83,15,279/- and also imposition of personal penalty of an equivalent amount. They were issued two show cause notices alleging that as per ....

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....tral Excise Rules do not apply to by-products. The Bench which originally heard this appeal was inclined to take a different view. 3. After hearing both the sides, it has come out that there was no definite finding entered by the Commissioner in this case as to whether burnt Dolomite, Coaltar and Ammonium Sulphate are by-products in the manufacturing process undertaken by the appellant. Apart f....

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....the provisions of Rule 12 (erstwhile Rule 57-I)." The above circular had been applied by the Calcutta Bench in another decision in SAIL, Bokaro Steel Plant v. CCE, Jamshedpur - 2002 (142) E.L.T. 574 (Tribunal) = 2002 (50) RLT 80 (CEGAT - KOL.). 4. In the light of the above facts, it was agreed by both sides that this appeal could be disposed of with a direction to the Commissioner of Central....