2003 (7) TMI 432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In this appeal, the appellants have challenged the validity of the impugned Order-in-Appeal dated 8-10-2002 vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the A.C. who confirmed the duty demand of Rs. 99,155/- with interest against the appellants. 2. The learned Counsel has contended that without issuing the show cause notice, no duty demand could be confirmed u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... That was an appealable order vide which the facility provided to the appellants for making duty payment at fortnightly interval, was taken away from them by the A.C. Therefore, the appellants were required to challenge that order. That order having been not challenged is binding on the appellants. In pursuance of that order, the appellants did not deposit duty and consequently, recovery proceedin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X