9911796707
TMI Blog2007 (8) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... - Civil Appeal Nos. 5288-5289 of 2001 - - - Dated:- 30-8-2007 - [Order per] - In spite of fresh service, respondent has not put in appearance. Ordered to be proceeded ex parte . 2. Revenue is in appeal. 3. The facts as found by the Tribunal are that the respondent-assessee is engaged in the manufacture of steel Ingots, other Alloy Steel Ingots, Stainless Steel Ingots and Steel Cast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3889.002 MT out of which the respondent cleared 3343.777 MT of M.S. Ingots during August 1997 and remaining 545.225 during September 1997 on payment of Central Excise Duty of only Rs. 1,17,859/- and that the respondent was still to pay Rs. 22,15,542/-. 4. Accordingly, a show cause notice was issued to the respondent asking it to explain as to why Central Excise Duty amounting to Rs. 22,15,542 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sumed should not be demanded and recovered from it. It was further alleged as to why Central Excise duty amounting to Rs. 1,95,163/- due on 117.215 MT of Alloy Steel Ingots found short in the factory should not be recovered from it. Respondent was also asked to explain as to why penalty should not be imposed and why interest should not be charged from them. 5. One of the arguments raised on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en charging duty at standard rates on products of stainless steel. In the instant case, the appellants had not opted for payment of duty under Rule 96ZO(3) and had categorically stated that they were categorically producing alloy steel and others and incidentally producing non-alloy steel products and castings. We, therefore, hold that in their case standard rate of duty shall be applicable and du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re as the order-in-original passed by the Commissioner has referred to the letter dated 7-8-1997. 7. Be that as it may, since neither the letter dated 7-8-1997 is there on our paper book nor is it available in the original record made available to us, we cannot take note of it. We have perused the letter dated 11-9-1997 and find that the assessee had not opted for payment of excise duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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