Hon'ble TATIA, J.—The appellant has preferred this Excise Appeal under Section 35-G of the Central Excise Act, 1944 to challenge the order dated 24.8.2010 (Ex.P/12), 7.10.2004/30.9.2004 (Ex.P/9) and 30.7.2003 (Ex.P/5) and prayed for upholding that the liability determination order dated 5.10.1999 (Ex.P/2) merged into order dated 30.7.2003 (Ex.P/5) passed by the respondent no.3 – the adjudicating authority under Section 11A of the Central Excise Act, 1944 and not challenging the said order dated 5.10.1999 is not fatal and cannot come in the way of the appellant – assessee.

2. Brief facts of the case are that appellant is a company registered under the provisions of the Companies Act, 1956 and controversy pertains to the processing unit of the appellant company which was earlier known as “Banswara Textile Mills Ltd.” which now stands amalgamated in the appellant-company “Banswara Syntex Ltd.” as amalgamated under the provisions of the Companies Act, 1956 w.e.f. order dated 28.9.2006 passed by the Company Judge of this court.

3. The controversy arose with reference to the legality of levy of Central Excise Duty on the “Galleries” attached with the “Hot Air Stenter” under the rul