9911796707
TMI Blog1984 (1) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... J.D.R., for the Respondent. ORDER Question for decision in this appeal originally filed as a Revision application to the Government of India is whether "Mill-scale" 723400 M.T. which arose out of scraping of Steel during hot rolling process during the period 1-3-1975 to 9-10-1976 should have been classified under T.I. 68 of C.E.T. and whether the demand of duty of ₹ 191.03 from the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Calcutta, who by his order dated 23-2-1977 held that Mill-Scale is Iron Oxide falling under T.I. 68 and the demand of duty was confirmed and a token of penalty amounting to ₹ 5/- was imposed against the appellant. The order was upheld in appeal by the Appellate Collector of Central Excise, Calcutta by his order dated 29-4-1978. Hence the present appeal. 3. At the hearing of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scales are metal scraps. 4. Shri K.V. Kunhikrishnan, J.D.R. appearing for the respondent while defending the orders passed by the lower authorities could not controvert Shri Majumdar's contention that copy of the Chemical Examiner's report had not been supplied to the appellants. 5. We have carefully considered the arguments advanced by both the parties. Apart from Shri Majumdar's cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Calcutta dated 23-3-1979, from which it appears that Government decided to import Mill scale treating the same as scrap. This would lend further support to the appellants' argument. 6. In view of the foregoing, the Bench feels that lower authorities were not justified in classifying Mill-scale as Iron Oxide falling under T.I. 68 of the C.E.T. The orders passed by the lower authorities are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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