TMI Blog1992 (6) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. This is a department's appeal against the order of Collector of Central Excise (Appeals), Madras No. 179/84, dated 15-11-1984. 2. The learned DR stated that the respondents were manufacturing the items in question described by them as machine master cylinder body castings and machined steel cylinder body castings. 3. The department has considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have upheld the Assistant Collector's order. 6. The learned Counsel stated that they manufacture the castings and subject them to some processing in their factory at Sholingar and thereafter transfer them to another unit at Madras for further machining and then assembling them into master cylinder assemblies and it is only these master cylinder assemblies which are sold by them to be used a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the processes to which the goods have been subjected have been indicated in the order-in-original and referred to in order-in-appeal and not disputed by the other side and he would like to rely upon the case law cited in the appeal memorandum and in the case of Metal Forgings Pvt. Ltd. reported in 1985 (20) E.L.T. 280. 10. The learned Counsel sought leave to mention that the department has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of arriving at a definite conclusion. 13. Further the department has also not shown in the above context as to how the case law cited by them would be applicable to the facts of the present case. 14. In view of the above position the Department's case remains unsubstantiated even at this stage. Therefore we see no reason to interfere with the order of the Collector already passed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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