2003 (11) TMI 78

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..... s, plates, angles, etc., purchased from the open market or directly from the manufacturers or from ship breakers. 2. The Revenue proceeded on the basis that these manufactured products are exempt from payment of duty under the Central Excises and Salt Act, 1944 but subsequently, initiated proceedings stating that the appellant manufactured iron and steel products from re-rollable scrap, bar scrap .....

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..... without adverting to the contentions decided the matter. 4. In the circumstances, we set aside the order made by the Tribunal and remit the matter to the Tribunal to be considered afresh in accordance with law. It is made clear that all contentions raised by the appellant are kept open for consideration. The deposits that have been made by the appellant shall be subject to the final order to be .....

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