2009 (7) TMI 1063

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..... de the demand of duty of Rs. 30,645/- and a penalty of equal amount imposed by the original authority. 2. Heard the learned SDR. The respondents has made a request that the appeal may be decided on merits. 3. The respondent is manufacturing and clearing non-alloy steel product and paying central excise duty under the compounded levy scheme. On the basis of some invoices indicating purchase of .....

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..... tion of the appellants that their Mill was not capable of rolling of alloy steel also. Merely, on the basis of one invoice it is difficult to entertain and upheld the view that the appellants were also manufacturing rolled product from alloy steel. As such, this demand for recovery of duty under Section 3 of the Act in respect of one consignment of alloy steel cannot be upheld. 4. No material h .....

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