Balaji Steel Re-Rolling Mills vs C.C.E.& Customs on 14 November, 2014
3. During the course of hearing of the appeals, learned Counsel
for the Appellant Mr. Saurabh Bhise submitted that issue has been
settled at rest by this Tribunal in the Appellant's own case for the
prior period from April, 2007 to December, 2010 which has been
reported in 2014 (307) ELT 915 (T). Also in the Final Order No.
A/85854/2023 dated 03.04.2023 covering another period namely
April, 2004 to March, 2007, in which basing on the decision of this
Tribunal and decision of the Hon'ble Supreme Court passed in the
case of R.R. Rolling Mills Ltd. Vs. CCE as reported in 2010 (260) ELT
A84 (S.C.) demand has been set aside and in the other appeal, the
period of dispute relates to January, 2011 to October, 2012, during
which period, Rule 10A of the Central Excise Valuation Rules, 2000
has already been brought into the statute book.