1997 (8) TMI 320

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..... espondents. [Order per : P.C. Jain, Member (T)]. -  Learned Advocate, Shri N. Mookherjee submits that a common issue is involved in all these matters namely whether the foundry-grade iron i.e Molten Iron is covered by Notification No. 207/83 as amended by Notification No. 54/86. He further submits that this issue was decided by the Tribunal in the appellants' own cases vide its Order Nos. 6 .....

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..... ity of being heard." 2.  He further submits that subsequent to the remand made by the Tribunal to the Commissioner of Central Excise, Bhubaneswar for re-decision, an order has been passed by the said Commissioner vide Order (Original) Nos. 15-16-24-31(25)86/Collr/L4/88 (De novo), dated 29-1-1988. Following is the decision of the Commissioner :- "In view of the clarification of the Governmen .....

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..... s of iron specified in the Notification for granting the exemption and other conditions mentioned in the said Notification are satisfied. 5.  We have carefully considered the submissions of both sides. In view of the Tribunal's Judgement referred to above and the Commissioner's specific finding in the Order (Original) mentioned supra in de novo proceedings, to the effect that Molten Iron in .....

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