2005 (3) TMI 586

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..... ondent. [Order per : P.S. Bajaj, Member (J)]. These appeals have been directed against the common order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty demand and penalty on the appellants, as detailed therein. 2. We have heard both sides and gone through the record. The learned Counsel has contende .....

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..... the inputs and capital goods illegally. They also wrongly availed the benefit of exemption Notification No. 67/95-C.E., dated 16-3-1995 in respect of ingots cleared by them from their furnace unit to the rolling mill division which, otherwise, were not admissible to them if they had paid the duty under Section 3A of the Act. The plea of the appellants that they were, in fact, manufacturing allow s .....

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