2007 (2) TMI 454

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..... Order per : S.L. Peeran, Member (J) (Oral)]. These appeals arises from Orders-in-Original No. 6/2005 dated 29-3-2005 and OIO No. 26/2005 dated 7-11-2005 by which partly demands have been confirmed with regard to non-production of Annexure-I required to be produced in terms of Notification No. 28/2002. The appellants had cleared motor spirit at concessional rate of duty in terms of Notificati .....

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..... rm demands. However, this plea has been rejected. 2. The learned Counsel relies on the ruling of the following judgments. (a) CCE, Bombay-II v. Roshan Tin Printers - 1994 (74) E.L.T. 325 (T). (b) Maruti Udyog Ltd. v. CCE, New Delhi - 2000 (118) E.L.T. 43 (Tri.-LB). In both these citations, the Tribunal has taken a view that demands cannot be confirmed for procedural violation and t .....

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