9911796707
TMI Blog1987 (4) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... etting up of this Tribunal these have been transferred here and are being heard as an appeal. 2. Appellants have claimed exemption under Notification No. 152/77-CE, dated 18th June, 1977, as amended by Notification No. 235/77-CE, dated 15th July, 1977 read with Notification No. 198/76-CE, dated 16th June, 1976, as amended. 3. Appellants have claimed that they manufacture Steel Castings from scrap arising in the pipe plant which is duty paid along with scrap arising in the casting foundry. It is claimed that they were, therefore, manufacturing steel castings from fresh unused steel melting scrap on which duty has already been paid. Accordingly, they have claimed that they should not be liable to pay any further duty. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 17/71 before the lower authority and no basis for the claim has been made out for consideration before the Tribunal. As regards the claim for exemption under Notification 152/77, dated 18th June, 1977, as amended, it is pointed out that the ground for rejection of the benefit of exemption is strictly as per the wordings of the Notification. 11. Referring to the argument relating to time bar Shri Verma has stated that the dates of assessment are not known as the party has not filed the copies of RT-12s. Therefore, it is not possible to offer any comments on the party's claim in this regard. 12. It is observed by us that all that has been stated in the revision application is that the Appellate Collector has not considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or steel melting scrap; (ii) a combination of the material referred at (i) with fresh unused steel meltings scrap on which the appropriate duty of excise has been paid; and (iii) iron in any crude form falling under Item No. 25 or the said First Schedule on which the appropriate duty of excise has been paid, in combination with the materials referred to at (i) and (ii), The duty specified against the corresponding entries in column (3) of the table shall be reduced by three hundred and thirty rupees per- metric tonne". 15. It would, therefore, be seen that appellants are unable to make a claim for the benefit of exemption under the notification in terms of the afore-cited proviso. Since there is no other provision in this notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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