2003 (4) TMI 380

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..... peal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the present respondents are engaged in the manufacture of M.S. flats/bars. To manufacture M.S. flats and bars, respondents were purchasing billets from various manufacturers. Allegation against the respondents is that one manufacturer, M/s. Nova Udyog Ltd., cleared certain billets without p .....

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..... goods. Respondents relied upon the decision of Tribunal in the case of Mahabir Steel Rolling Mills [Final Order No. A/935/99-NB(DB)]. In the case of Mahabir Steel Rolling Mills, the allegation against the appellants was that their name was mentioned in GRs and the goods were manufactured by M/s. Nova Udyog Ltd. The Tribunal set aside the demand confirmed against M/s. Mahabir Steel Rolling Mills on .....

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