1997 (12) TMI 123

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..... onsideration before the Tribunal in this case. The points are : "(i) Whether the goods in question would attract duty under Item 25 or whether the process of machining would take out a casting from T.I. 25 to T.I. 68? (ii) If the goods are classified under T.I. 68, whether Notification No. 89/79 would be applicable? (iii) Whether the show cause notice dated 8-1-1982 is barred by time? (iv) .....

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..... nature of products manufactured. The Tribunal held that the department was unable to show that there was any suppression of fact by the respondent. We are not inclinded to interfere with this finding of fact made by the Tribunal. 4. The second point relates to whether Notification No. 89/79 will be applicable to goods which were cleared under T.I. 68 only. The case of the department is that the .....

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..... entral Excise, dated the 1st March, 1979, the Central Government hereby exempts goods, falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), hereinafter referred to as the said goods, in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto a value not exceeding rupee .....

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