2004 (12) TMI 545

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..... [Order]. Though the appeal, filed by M/s. A.R. Alloys, is posted for hearing only the Stay Application, I grant stay of the recovery of the entire duty and take up the appeal itself for disposal as the issue involved in very narrow campass. 2.Heard Shri Jitender Mohan, learned Advocate and Shri Bipin Verma, learned D.R. 3.The appellants manufacture ingots of non-alloy steel which were .....

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..... the Divisional Office at 09.00 hrs. next day itself 24-4-1999 and to the Superintendent at 11.30 hrs.; that in view of this it cannot be claimed by the Revenue the intimation has not been sent by them. He relied upon the decision in the case of Addi Alloys Private Ltd. v. C.C.E., Chandigarh, 2001 (134) E.L.T. 751 (T) wherein it has been held by the Tribunal that the delay in filing the intimation .....

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