9911796707
TMI Blog2004 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts of the appeals lie in a very narrow compass, therefore, the stay applications are allowed. 2. In my view, the appeals can also be disposed off on merits. The appeals have been filed against two different orders by the appellants vide order, dated 24-2-2004, the duty demand of Rs. 2,94,359/- with equal penalty had been confirmed against the appellants M/s. Vishwakarma Alloys Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of iron and steel ingots. The Department accepted the duty paid by them under said section during the period in dispute. However, later on, the department issued them show cause notices alleging that they were in fact manufacturing alloy iron and steel ingots and as such, were not liable to pay duty under Section 3 of the Act. They issued those notices on the strength of a report of the Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been reproduced in the impugned order, it is not evident as to how and by applying which method the chemical examiner gave the opinion that the contents of boron in the sample was more than 0.0008% by weight than required. His report is vague and lacks full details of the test carried out by him on the sample sent to him and as such, could not be taken as conclusive and final under the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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