1999 (7) TMI 134

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..... [Order per : P.C. Jain, Vice President]. Briefly stated facts of this case are as follows :- 1.1 The appellants herein are manufacturers of re-rolled iron and steel products and opted to pay compounded levy in terms of Rule 96ZP(3) of the Central Excise Rules, 1944. They started paying duty on that basis from 1-9-1997. At the end of the financial year 1997-98 the appellants felt that a .....

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..... 4) is not sustainable in view of Tribunal s judgment in the case of Minakshi Castings and Inder Steels P. Ltd. reported in 1999 (32) RLT 82 as also in view of Tribunal s judgment in the case of Prem Castings v. C.C.E. vide Final Order No. A/425/99-NB (DB), dated 3-6-1999 in which the present Counsel had appeared. The said judgment in the case of Prem Castings has been delivered by the Bench relyin .....

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..... period i.e. for the period subsequent to 31-3-1998. 3.1 In his rejoinder, learned Advocate Shri Alok Arora points out that the period of the appeal before the Tribunal is only from 1-9-1997 to 31-3-1998. The argument of the learned JDR for the Revenue relates to the period subsequent to 31-3-1998 and is, therefore, beyond the subject matter of the appeal. He, therefore, submits that this argume .....

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