BALARPUR INDUSTRIES LTD. Vs. CCE (ADJ.)

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 11/HKM/CC/BRI/NCH/2004 dt.23.8.04 by which a demand of Rs. 33,74,866/ - stands confirmed against M/s. Sinar MAS Pulp and Paper (I) Ltd. (since amalgamated with Balarpur Industries Ltd.), hereinafter referred to as the Appellants.

(2.) HEARD both sides. Synopsis of arguments stands submitted on behalf of the department on 29.06.10 which was reiterated by the learned SDR.

(3.) LEARNED Advocate for the Appellant submits that M/s. Kamani Oil Industries filed appeal against demand of Rs. 17,24,983/ - confirmed by the very same impugned order and the Tribunal vide order dated 20.1.2006 in appeal No. C/820/04 reported in 2006 (196) ELT 21 allowed the appeal.