9911796707
TMI Blog1988 (9) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... question that arises for decision in this appeal is whether hot rolled strips which are being converted to cold rolled strips in the appellants factory become liable to duty once again. The appellants are inter alia engaged in such conversion and have been paying duty on the cold rolled strips allegedly under protest as stated by them. The Department consistently held that cold rotted strips pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders passed in respect of the same appellants (Order No. 173/85 in Appeal No. ED/SBCT)/2/82-B1 in the case of M/s. Atma Steel Private Ltd., Derabassi v. Collector of Central Excise, Chandigarh) -1988 (36) ELT 129. He pleaded that interest should be ordered to be paid on the amounts payable to the appellants, as these payments were unduly delayed. 4. Shri Nigam, learned SDR submitted that while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips and submitted that there would be no double taxation if duty is paid on both items as only differential duty is payable and proforma credit would be available. 5. In his rejoinder the learned Advocate submitted that the judgment of the Tribunal in Atma Steel Private Ltd. (supra) has become final, not having been set aside or stayed by the Supreme Court. No other judgment dealt with the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Empire Industries (supra) was considered by the appellate authority while passing the order. We have perused the judgment of the Supreme Court (decided on 15.2.1988) in Kiran Spinning Mills (supra). In this judgment the Supreme Court considered the earlier orders of the same court in several other matters including Empire Industries Ltd. and Ujagar Prints v. Union of India 1987 (27) ELT 567 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
