1987 (4) TMI 298

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : M. Santhanam, Member (J)]. - The department has come forward with this appeal for setting aside the order of the Appellate Collector of Central Excise, Calcutta dated 8-11-1982. 2. The dispute is in respect of scraps which, according to the department, are re-rollable and Industrial Scrap while the party contends to the contrary. The Assistant Collector in the Order-in-Original held that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... & ED/1844/85)]. 5. Sh. P.K. Ram, Advocate, submitted that the order of the Appellate Collector has considered the issue on all aspects. 6. The ratio of the decision of the Tribunal in Order No. 111-112/86, dated 24-2-1986 directly applies to the facts of the case. The Tribunal has held that such scrap is re-rollable scrap and the same is applicable to the facts in issue. Following the earlier Ru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X