2009 (9) TMI 823

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..... sioner (Appeals) Nos. 44, 45, 46 and 47/RPR-II/2007 dated 28-2-07. The cross objection 285/07 is connected to the above appeal. 2. None appeared on behalf of the parties. 3. The relevant facts, in brief, are that M/s. A.B.S. Steel (P) Ltd. purchased inputs from SAIL, BSP etc. The inputs received initially had suffered payment of 8% duty and the inputs received during latter period was on payme .....

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..... earned SDR reiterates the findings and reasoning of the order of original authority and the grounds of appeal. He also relies on the decision of the Tribunal in the case of Eicher Tractors v. CCE, Jaipur reported in 2004 (175) E.L.T. 277 wherein it has been held that the duty liability of the inputs already stand determined and discharged at the time of first removal from the factory of the manufa .....

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