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TMI Blog1987 (7) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : V.T. Raghavachari, Member (J)]. - The respondents M/s. Eastern Industries manufacture, amongst other articles, M.S. Rivets and Bright Drawn Bars. Notice dated 17-10-1981 was issued to them as to why duty should not be realized from them on the said goods during the period 1-8-1980 to 6-4-1981 and why they should not be required to take out a Central Excise Licence and penalty should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector of Central Excise, Calcutta against the said order. Though the respondents have preferred cross-objections thereto, it is to be seen that no relief is claimed thereunder except dismissal of the appeal. Hence the said cross-objection is to be dismissed since the matter of grant of relief under the appeal would be considered in the appeal itself. 2. We have heard Smt. Saxena for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts out that this letter has been issued with reference to Item 27(b) CET as it then stood and not with reference to Item 26-AA. But Item 27(b) read "manufactures, the following, namely, plates, sheets, circles, strips, shapes and sections, in any form or size, not otherwise specified." Therefore the words shapes and sections occurring therein is not restricted to the said Item 27 only and hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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