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TMI Blog2005 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... nappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. Both these appeals are of the same assessee and they are taken up together for disposal. E/1418/2004 arises from OIA No. 182/2004-C.E., dated 30-11-2004 by which the benefit of Exemption Notification Nos. 4/2000-C.E. (N.T.) dated 31-3-2000 and Notification Nos. 49/97 50/97-C.E., dated 1-8-1997 was rejected on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as proceeded to decide the case and denied the benefit of the Notification applicable to the Integrated Plant. The Apex Court has now finally decided the issue in the appellant s own case as reported in 2005 (181) E.L.T. 154 (S.C.) = 2005 (66) RLT 884 (SC) by dismissing the Revenue appeal holding that where the assessee brings majority of the goods produced out of Sponge Iron brought from outside, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal. 2. E/1426/2004 arises from OIA No. 181/2004-C.E., dated 30-11-20004 by which the duty demand of Rs. 12,801/- has been confirmed with regard to 12.02 MTs of Runners and Raisers lying in stock as on 31-8-1997. The Show Cause Notice has been received by the assessee on 4-5-1998 with regard to the demands pertaining to 31-8-1997. The simple ground of the assessee is that the demand is barr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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