1986 (8) TMI 79

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..... manufactured by the petitioners. The petitioners are manufacturers of copper wire bars and wire rods and the petitioners claim that the item taxable to payment of excise duty under Tariff Item 26A(1) or (1a) of the Central Excise Tariff. On the basis of this claim, the petitioners sought exemption under the Notification dated July 16, 1966. The petitioners accordingly filed a classification list .....

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..... e petitioners approached this Court by filing the present petition on October 5, 1981. During pendency of the petition, the Collector disposed of the appeal by order dated October 12, 1981 and the appeal was dismissed and the order passed by the Assistant Collector that the bars manufactured by the petitioners are nothing but strips and hence excisable under Tariff Item 26A(2) was upheld. The peti .....

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..... round of limitation provided the petitioners lodge the appeal during the period of six weeks from today. Shri Sethna assures that an application for condonation of delay would not be resisted and the department would join the petitioners in requesting the Tribunal to dispose of the appeal on merits. In view of the assurance given by Shri Sethna, there is no impediment in the way of the petitioners .....

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