TMI Blog1986 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... terials specified in the notification alone. The raw materials mentioned in the notification do not include M.S. Scrap which has also been used by the appellant in the manufacture of the said iron castings. It has further been stated by the adjudicating authority that the addition of steel scrap in the list of raw materials was made by amendment of the said notification w.e.f. 1-3-1984. vide notification 38/84. 2. On the other hand, learned consultant has submitted that the major raw material used in the manufacture of iron castings is old iron scrap which is mentioned in the list of raw materials in notification 208/83. Addition of 20 to 30% of steel scrap is used only to improve the physical properties of the final product, namely iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f it is manufactured wholly out of steel scrap falling under Item 25 (3) (ii) the amending notification 38/84 dated 1-3-1984 does not take away the effect of the earlier notification where iron castings were manufactured out of raw material predominantly consisting of iron scrap falling under Item 25 (3) (i). Apart from the foregoing plea, the learned consultant also submitted that the demand would be partly time barred as it has been raised after six months and it was known to the department that they had been manufacturing iron castings using M.S. scrap as well on the basis of earlier notification 64/72. Further, he submitted that there was no case for imposition of penalty as the learned adjudicating authority has itself admitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and others v. Tata Iron Steel Company Ltd., Jamshedpur - 1977 E.L.T. (J61) (S.C.) = [ECR (C) 490 (SC)]. Supreme Court s observations are as follows: If the intention of the Government were to exclude the exemption to duty paid pig iron when mixed with other materials then the notification would have used the expression only or exclusively or entirely with regard to duty paid iron . Notification under interpretation before the Supreme Court was 30/60 which 5. In view of our aforesaid findings it is unnecessary to go into the other pleas raised by the learned consultant of the appellant in respect of time bar and imposition of penalty. The appeal succeeds on the basis of our finding on the first plea itself. The impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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