2005 (12) TMI 145 - AT - Central Excise

Summary

The Assistant Commissioner dropped the demand against the appellant for non-alloy steel and rounds made on job work basis. The Commissioner (Appeals) set aside this decision, but the Appellate Tribunal found that the rounds had already discharged their duty liability and were not liable for duty. The appeal was allowed, and relief was granted to the appellant. (2005 (12) TMI 145 - CESTAT, NEW DELHI)