1987 (4) TMI 301

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..... . [Order per : M. Santhanam, Member (J)]. - Aggrieved with the order of the Collector (Appeals) dated 17-9-1982, the Department has filed this Appeal. 2. Briefly stated, the Respondents manufacture steel castings falling under Tariff Item 26AA(v). On checking the accounts it was noticed that the Respondents manufactured GM bars in their factory and cleared them as if they were castings. But th .....

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..... mand to a period of one year from the date of show cause notice. 3. In this Appeal, the Revenue contend that it is the duty of the manufacturer working under the S.R.P. Scheme declare correctly all the goods manufactured and the assessee herein had removed G .M. bars in the garb of steel castings. The extended period was, therefore, Justifiable. 4. When the Appeal was taken up for hearing, Shri .....

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