TMI Blog2017 (10) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Appellant. Shri S.K. Bansal, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - Present appeals have been filed against order-in-original dated 29-8-2016 of Commissioner, Jaipur. The period of dispute is from June, 2013 to July, 2015. 2. Brief facts of the case are that the appellants are engaged in processing of iron ore. The dispute is with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. Reliance was placed on the Board Circular dated 17-2-2012 and the Hon'ble Apex Court decision in Steel Authority of India Ltd. - 2012 (283) E.L.T. A112 (S.C.) and other decided cases. 4. The Learned AR reiterated the findings of the lower authorities. He said that the impugned order examined HSN Note 2 and 4 of Chapter 26 of the Tariff and arrived at the conclusion. He supported the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Bheraghat Minerals - 2000 (119) E.L.T. 271 (S.C.); (b) Steel Authority of India - 2003 (154) E.L.T. 65 (T) affirmed by Apex Court - 2012 (283) E.L.T. A112 (S.C.); (c) Indian Rare Earth Ltd. - 2002 (139) E.L.T. 352 (T) affirmed by Apex Court - 2009 (241) E.L.T. A70 (S.C.); and (d) Super Engineering - 1996 (82) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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