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Showing contexts for: paragon steels in Smm Steel Re-Rolling Mills (P) Ltd. vs Commr. Of C. Ex. (Appeals) on 14 December, 2006Matching Fragments
1. Both these appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. The appeal of M/s. SMM Steel Re-rolling Mills (P) Ltd. arises from the OIA No. 107/2005 dated 12-9-2005 by which the demand of duty of Rs. 29,972/- and like sum of penalty has been confirmed while the appeal of M/s. Paragon Steels (P) Ltd. arises from OIA No. 104/2005-CE dated 9-9-2005 by which the demand of duty of Rs. 37,174/-and like sum of penalty has been confirmed. The appellants are manufacturers of MS Ingots. They were captively using "Steel Formers". The Revenue had taken a view that the benefit of Notification No. 67/95 is not available to this item and had raised demands invoking larger period. The period involved in both the matters is 1998-1999 and 1999-2000. The appellants are not present despite notice. Hence, the appeals are taken up together for disposal as per law, as the issue lies in a short compass.