FAIRDEAL ENGINEERING Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) In this appeal, the appellants have challenged the validity of the impugned Order -in -Appeal dated 8 -10 -2002 vide which the Commissioner (Appeals) has affirmed the Order -in -Original of the A.C. who confirmed the duty demand of Rs. 99,155/ - with interest against the appellants.

(2.) The learned Counsel has contended that without issuing the show cause notice, no duty demand could be confirmed under Section 11A of the Act. Therefore, the impugned order is illegal.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order.