1982 (1) TMI 64 - CGOVT - Central Excise

Summary

The Government examined records and considered petitioners' points. Manufacturers cleared steel ingots without duty payment. Notification No. 237 of 75 was claimed. Duty demand was confirmed, but petitioners argued exemption under Notification No. 237 of 75 for steel melting scrap. Government found in favor of petitioners based on earlier decision and interpretation of notifications. Impugned order-in-appeal was set aside, revision application allowed.