1995 (11) TMI 207

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..... spondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed respectively by M/s. Indo Japan Steels Ltd. and Collector of Central Excise, Calcutta against the same order passed by the Collector of Central Excise-II, Calcutta wherein it was held that the former was liable to pay Central Excise duty of Rs. 1,40,681.20 on 639.460 MT of steel ingots cleared by them from their .....

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..... the appeal filed by the department. Since the matter is an old one and these are two connected matters, we have proceeded to pass this order after hearing ld. DR for the Revenue. The Collector after taking into consideration the facts and circumstances confirmed the duty and denied the benefit in terms of Notification 66/72-C.E., dated 1-3-1973 on the ground that such scraps as fresh unused steel .....

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