2003 (4) TMI 380 - AT - Central Excise

Summary

The Revenue filed an appeal against the order-in-appeal passed by the Commissioner (Appeals) regarding the non-payment of duty on M.S. flats/bars manufactured using billets from a manufacturer. The Appellate Tribunal dismissed the appeal, citing lack of evidence that the respondents received and used the billets in question for manufacturing their final product. The decision was based on a similar case involving Mahabir Steel Rolling Mills where the demand was set aside due to insufficient evidence.