1979 (2) TMI 114 - CGOVT - Central Excise

Summary

The Government of India considered the petitioners' arguments in a Revision Application regarding duty exemption for products manufactured from steel melting scrap. The petitioners claimed exemption under Notification No. 206/63, but the government ruled that the products did not qualify for exemption as they were made from steel melting scrap, not re-rollable scrap. The government upheld the penalty and rejected the Revision Application. (Case: 1979 (2) TMI 114 - GOVERNMENT OF INDIA)