It is no longer open to demand duty at 10% or 5% of price as the case may be of exempted products

CESTAT, CHENNAI BENCH Burn Standard Co. Ltd. V/s. Commissioner of Central Excise  FINAL ORDER NO. 280 OF 2012 STAY ORDER NO. 165 OF 2012 MISC. ORDER NO. 211 OF 2012 APPLICATION NOS. E/COD/392 of 2011 & E/S/230 OF 2011 APPEAL NO. E/370 OF 2011 MARCH 20, 2012 ORDER Mathew John, Technical Member There is a delay of 56 days in filing the appeal. Appellant submits that this delay happened as their company was taken over by M/s. Steel Authority of India Ltd. and there has been some delay in office consequent to such changeover of the management and that the delay was not due t...