SIDDHARTHA TUBES LTD. Vs. CCE, INDORE

JUDGEMENT

(1.) When appellant's application for Stay came up for orders, we heard Counsel representing the appellants and learned Departmental Representative in detail. On hearing the arguments and on perusal of the records, we feel that the appeal itself has to be disposed of at the earliest for the reasons given herein below.

(2.) Appellants manufacture M.S. Galvanised pipes. Those pipes were treated as non -excisable goods on the ground that the same have been processed out of duty paid M.S. Pipes manufactured in their own factory. Show cause notices were issued demanding differential duty amounting to rupees more than 10 Lakhs. The claims put forth in the show cause notices were disputed by the assessee. After over -ruling those objections Adjudicating Authority, namely, Dy. Commissioner, Indore passed Adjudication order No.63 -65/DC/IND -I/C/97 -98 dated 28.10.98. The operative portion of the order is in the following terms: -

(3.) Aggrieved by this Order the assessee went up in appeal. That appeal was disposed of by order in appeal No.1189 -CE/BPL/2000 dated 16.17 -11.2000. That order is under appeal.