1996 (12) TMI 220

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..... [Order per : Shiben K. Dhar, Member (T)]. - In this case the appeal had been dismissed for failure to make the pre-deposit of the duty demanded. The ld. Consultant submits that they had since made the deposit in compliance with Tribunal's Stay Order No. 773/1987-B2, dated 17th Aug., 1987 and submits a copy of challan indicating deposit of Rs. 18,537.20. The ld. DR is satisfied. We, therefore, t .....

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..... partment's arguments fairly concedes that this very Bench, following the ratio of the judgment of Kerala High Court and Bombay High Court have decided that such scrap prior to 1-3-1981 could not be considered as crude as covered by Tariff Entry 26A. 5. Similar question came for consideration before Tribunal in case of Collector of Customs, Calcutta v. M/s. U.P. Brassware Corpn. Ltd. The Trib .....

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