1992 (4) TMI 146

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..... Advocate, for the Appellants. Shri M.S. Arora, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of the Collector (Appeals), New Delhi, dated 19-9-1991. 2. Learned Advocate stated that the appellants are engaged in the manufacture of Raw Aluminium Castings falling under sub-heading No. 8714.00 and Dies falling under Heading 8207.00 .....

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..... n 1991 (52) E.L.T. 594 (Tri.) = 1991 (17) ETR 37 and in the case of Abilash Rubber Products & Another v. Collector of Central Excise, Hyderabad, reported in 1991 (56) E.L.T. 168 (Tri.) = 1991 (36) ECR 553 (CEGAT SRB), the department should have allowed their request. The Collector (Appeals) has, therefore, erred in rejecting their appeal. 5. The learned D.R. stated that the department has taken a .....

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